对分税制后地方税体系如何完善问题的思考解忠艳新税制贯彻实施以来，社会反映良好，基本上达到了改革的预期目的。特别是在合理划分中央与地方分配关系方面，改变了沿袭多年的利益分配格局，基本建立起强大的中央税体系，使中央的财力和宏观调控能力都得到了明显的增强，... Reflections on How to Improve the Local Tax System after Tax Sharing System Since the implementation of the new tax system, Zhongxiang Reflects the good social response and has basically reached the expected goal of the reform. Especially in terms of the rational division of the distribution between the central and local governments, it has changed the pattern of interest distribution that has followed the course of many years and basically established a powerful central tax system that has obviously enhanced the financial resources and macroeconomic control of the Central Government.