由于地方税收体系是一种集地方税税种,地方税归属、地方税征管为一体的以地方政府为主体进行运作的税收体系,其改革与完善,不仅关系到财税体制改革的顺利进行,而且还关系到地方经济的稳定和健康发展。正是由于上述原因,1994年分税制改革所建立起来的地方税收体系对地方经济发展的影响将是长期和复杂的,其政策应根据实际情况作相应的调整。 Because the local tax system is a kind of tax system which is operated by the local government with the integration of local tax types, local tax ownership and local tax collection and management, the reform and improvement of the tax system is not only related to the smooth progress of the fiscal and taxation system reform, but also to the local Economic stability and healthy development. It is for these reasons that the local tax system established by the tax-sharing reform in 1994 will have a long-term and complex impact on the development of local economy and its policies should be adjusted accordingly.