应处理的关系一、税种偏多和地方税源相对萎缩的关系统一税法，简化税制是税改的基本要求。现行的税种有18个，而涉及到地方的税种就多达14种。在此众多的地方税中，又以零星税种居多。税源小，分布面广，征收成本高，且其增量的大部分集中在营业税、所得税、城建税、固定资产? The relationship should be dealt with One, more tax and the relative decline in the tax sources of the relationship between the tax uniform, simplifying the tax system is the basic requirement of tax reform. The current tax has 18, but involves the local tax as many as 14 kinds. In this large number of local taxes, they are mostly sporadic taxes. Small source of tax, wide distribution, high cost of collection, and most of its increase in business tax, income tax, urban construction tax, fixed assets?