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目前,地方税制的改革一直停滞不前,难以提供地方政府履行其职责的财力保证,必须对其进行改革和完善,以促进地方经济发展,满足地方政府实现职能的需要。现行地方税体系存在的主要问题
At present, the reform of the local tax system has been stagnant and it is difficult to provide the local government with financial resources to perform its duties. We must reform and improve it so as to promote local economic development and meet the needs of local governments in fulfilling their functions. The main problems existing in the current local tax system