进一步完善地方税制的思考宋丽颖，张乃宽为适应社会主义市场经济发展的需要，１９９４年我国进行了包括财税体制在内的一系列的经济体制改革，确立了以分税制为核心的新的财税体制。其主要特征：第一，财政体制上按照财权与事权相结合的原则，划分中央与地方的分配关系；... Reflections on Further Perfection of Local Tax System Song Liying and Zhang Naikuan In order to meet the needs of the development of the socialist market economy, China conducted a series of economic restructuring including the fiscal and taxation system in 1994, and established a new fiscal and taxation system focusing on the tax-sharing system. Its main features: First, the financial system in accordance with the principle of combining financial power with the power to divide the distribution of the central and local;