对我国地方税改革的反思与设想巫建国随着税制改革的深化及“分税制”财政体制的全面推行，经济界普遍认识到：要建立科学的财政分配关系，必须建立责权利相结合、结构合理、规模适度、调控自如的地方税体系。只有这样我们才能从宏观上处理好公平与效率之间的关系，全面激... Reconsideration and Conceiving of Local Tax Reform in China WU Jianguo With the deepening of tax reform and the full implementation of the “tax-sharing” fiscal system, it is generally acknowledged in the economic circles that in order to establish a scientific fiscal distribution, it is necessary to establish a combination of responsibilities, rights and interests, rational structure, Moderate, easy to control the local tax system. Only in this way can we handle the relationship between fairness and efficiency macroscopically and fully stimulate ...