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论“地方税体系”□刘佐朱广俊龚辉文“地方税体系”是我国近几年来税收理论中出现的一种提法。至于税收理论和实践中有没有“地方税体系”，这样的提法是否妥当，则是一个需要全面、系统分析，且具有重要的理论意义和现实意义的课题。一、关于“地方税体系”观点的提出１...
On “Local Tax System” □ Liu Zuo Zhu Guangjun Gong Huiwen “Local tax system” is a kind of reference in the tax theory of our country in recent years. Whether there is any “local tax system” in the theory and practice of taxation and whether such formulation is proper or not is a subject that needs comprehensive and systematic analysis and has important theoretical and practical significance. First, on the “local tax system” point of view of the proposed 1 ...