一、我国地方税制的现状实行分税制的目的在于重新划分中央和地方收入的分配关系,保证中央和省级政府正常运行所需要的财力。既有利于加强中央宏观调控,又有利于调动地方积极性。1994年税制改革以来,税收收入连年呈大幅度增长,税 First, the status quo of our local tax system The purpose of implementing the tax-sharing system is to redistribute the distribution of income between the central and local governments so as to ensure the necessary financial resources for the smooth operation of the central and provincial governments. It is not only conducive to strengthening macro-control of the Central Government but also arousing enthusiasm of the local authorities. Since the reform of the tax system in 1994, tax revenue has increased substantially year after year, tax