1994年我国在合理划分中央与地方事权的基础上建立了分税制财政管理体制,并相应建立了中央税收和地方税收体系。税制改革以来税收收入连年大幅度增长,税收收入占财政收入的比重、中央税收收入占整体税收收入的比重逐年攀升,中央税收体系得到了加强。与之相比,地方税制改革严重 In 1994, China established a tax-sharing system for financial management on the basis of a reasonable division of power between the central and local governments, and established a central taxation and local taxation system accordingly. Since the reform of the tax system, the tax revenue has increased substantially year after year. The tax revenue accounts for the proportion of the fiscal revenue. The central tax revenue accounts for the proportion of the total tax revenue has been rising year by year, and the central tax system has been strengthened. In contrast, the local tax reform is serious