1994年的分税制改革，我国已初步建立起地方税体系的基本框架。但是，我国地方税改革一直不到位，导致现行地方税体系不健全，影响地方税收政策的透明度和依法治税，也有违WTO的有关原则。在我国入世已指日可待的时候，加快我国地方税体系建设，适应加入WTO的要求已成为当务之 In the tax-sharing reform in 1994, our country has basically established the basic framework of the local tax system. However, the local tax reform in our country has not been in place for a long time, leading to the current local tax system is not perfect, affecting the transparency of local tax policies and taxing according to law, but also against the relevant principles of WTO. When China’s accession to the WTO is just around the corner, it is time to speed up the construction of the local tax system in our country and meet the requirements of joining the WTO