一国财政收入的来源渠道较多，但税收通常是其中最重要、最稳定的收入来源，因此一国的地方税收入规模往往决定了中央与地方的财力划分，从而影响到地方政府职能的实现程度、中央政府的宏观调控能力及其对地方的控制能力。因此，研究地方税收入规模对于规范政府间分配关系... Since there are many sources of fiscal revenue in a country, taxation is usually the most important and stable source of revenue. Therefore, the scale of local tax revenues in a country often determines the division of financial resources between the central government and local governments, thus affecting the realization of local government functions The central government’s macro-control capability and its ability to control localities. Therefore, studying the scale of local tax revenue for regulating the inter-governmental distribution ...