1994年实行分税制以来，地方税税种多，税源散，税额小和部分税种与产值的增长联系不很紧密，税收收入具有相对稳定性的特点，决定了强化地方税征管和保持地方收入持续增长的难度都比较大。因此，在几年来依靠清理欠税和自治区完善地方税制的因素实现了税收收入连续快速增长以 Since the implementation of the tax-sharing system in 1994, the local taxes have a lot of sources, the tax sources are scattered, the tax amount is small, and the relationship between some taxes and the growth of output value is not very close. The tax revenue has the characteristics of relative stability, which determines the difficulty of strengthening local tax collection and maintaining local revenue growth bigger. Therefore, in recent years the tax revenue has been continuously and rapidly increased by relying on the clean-up of arrears and the improvement of the local tax system by the autonomous regions