改革完善地方税体系的初步探讨叶文君姜广益王友志自１９９４年实行分税制财政体制以来，地方税体系初步建立，但是按照社会主义市场经济和从规范财政管理体制的要求来看，目前的地方税体系还很不完善。地方税体系建设的滞后与地方经济发展的矛盾日益突出，影响分税制财政... Preliminary Study on Reforming and Perfecting Local Tax System Ye Wenjun Jiang Guangyi Wang Youzhi Since the introduction of the tax-sharing system in 1994, the local tax system has been initially established. However, according to the requirements of the socialist market economy and the standardization of the financial management system, the current local tax system is still far from perfect. The contradiction between the lag of local tax system and local economic development has become increasingly prominent, affecting the tax-sharing system of finance ...