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一、我国现行地方税收体系存在的问题我国现行的地方税收体系是在1994年以提高“两个比重”为目标的分税制财政管理体制基础上确立的,
First, the problems existing in the current local tax system in our country The current local tax system in our country was established on the basis of the tax-sharing fiscal management system with the goal of raising “two weights” in 1994,