1994年实行的分税制改革形成了比较完整的地方税制结构，但在近几年的运行实践中，也暴露出税制结构不够优化的问题。根据我国税制改革总体目标的要求，通过合并、调整已有税种，开征新税种，并进一步规范中央税与地方税的界定标准，这是我国地方税制结构改革的基本方向。 　　 The tax-sharing reform implemented in 1994 formed a relatively complete local tax structure, but in recent years the practice of operation also exposed the problem of the tax structure being less than optimal. According to the requirements of the overall goal of the tax system reform in our country, the basic direction of the structural reform of the local tax system in our country is to merge and adjust the existing tax types, impose new taxes, and further standardize the definition of the central and local taxes.