从理论上说，地方税是实行市场经济的产物，是我国财政体制适应市场经济的结果。经过这几年的实践，我国地方税体系中也日益暴露出一些深层次的问题，所以，进一步研究和探讨地方税的理论问题，对我国的财政体制改革是有积极意义的。一、地方税收分权的划分一税权划分的前提有? In theory, local taxes are the product of the implementation of a market economy and the result of our fiscal system being adapted to the market economy. After these years of practice, some deep-seated problems have also been increasingly exposed in the local tax system in our country. Therefore, further study and discussion on the theoretical issues of local taxes have positive significance for the reform of China’s financial system. First, the division of local tax revenue A prerequisite for the division of tax rights?