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地方税收与地方经济发展有着天然的密切联系。地方经济是税收的源泉,而税收则是地方经济发展的有效手段,是国民收入分配的调节器,两者密不可
Local taxes have a natural close relationship with local economic development. Local economy is the source of taxation, while taxation is an effective means of local economic development and a regulator of national income distribution.