建立和完善中央和地方两套独立的税制，是分税制的应有之义。大凡实行分税制的国家，无不重视中央和地方两套税收体系的建设。我国94年的分税制改革确实提高了中央财政收人占总财政收人的比重，但由于理论上的不成熟和实践上的经验不足，地方税制的相对薄弱也日益突出，影响了 Establishing and perfecting the two independent tax systems at the central and local levels is the proper meaning of the tax-sharing system. Countries that implement the tax-sharing system have all attached importance to the construction of two sets of tax systems at the central and local levels. The 94-year tax-sharing reform in our country did raise the proportion of revenue from the central government in the total fiscal revenue. However, due to the theoretical immaturity and lack of practical experience, the relative weakness of the local tax system has also become increasingly prominent, affecting