完善地方税体制强化地方税功能厦门市地税局课题组新的财税体制实施三年多来的实践证明，改革是成功的，其成果体现在：财税体制较前完善，中央和地方收入都呈大幅度增长趋势，财税前景令人瞩目。但是，财税体制改革毕竟是一项非常复杂和十分艰巨的系统工程，在改革方案的... Perfecting Local Tax System and Strengthening Local Tax Function The task group of Xiamen Municipal Local Taxation Bureau has implemented the new fiscal and taxation system over the past three years and proved that the reform was successful. The results are as follows: The fiscal and taxation system has been more improved and the revenues of the central and local governments have been substantially increased Trend, fiscal and tax prospects are remarkable. However, after all, the reform of the fiscal and taxation system is a very complicated and very arduous system project, under the reform plan.