1994年的财税体制改革,对中央和地方政府间的利益分配格局进行了重大调整,初步建立起了地方税体系的基本框架,三年多来的运行实践证明,这一体系虽然发挥了积极的功效,但还远远不能适应“分税制”财政体制的要求,需要进一步健全和完善。一、现行地方税体系存在的问题(一)中央税和地方税的划分不规范。一是地方税种结构不合理。“分税制”改革时,国家为了保证中央收入,把收入较多且稳定的消费税、关税及海关代征的增值税、消费税划分为中央税,增值税、资源税、证券交易税作为共亨税,把其他大部分税源零星分散、收入不稳、征管难度大、征收成本高的小税种划给了地方,使地方税税源零星分散,缺乏弹性,收入乏力。二是中央税和地方税的划分标准不一。现行财政体制在中央税和地方税的划分上,有的按税种划分,有的按行政隶属关系划 The reform of the fiscal and taxation system in 1994 made major adjustments to the distribution pattern of interests between the central and local governments and initially established the basic framework of the local tax system. The practice in the past three years proves that although this system has played a positive role However, it is far from being able to meet the requirements of the “tax-sharing system” and the fiscal system, and needs to be further improved and perfected. First, the existing problems of the local tax system (a) the central tax and local tax classification is not standardized. First, the local tax structure is irrational. In the reform of “tax-sharing system”, in order to ensure the central government’s revenue, the state divided the consumption revenue with more and more revenue, the customs duties and value added tax and consumption tax collected by the customs into the central tax, the value added tax, the resource tax and the securities transaction tax. Taxes scattered most of the other tax sources sporadically, unsteady incomes, and difficulties in tax collection and administration, and allocated small taxes with high levying costs to localities, dispersing the local tax sources sporadically, lacking in flexibility and weak incomes. Second, the central tax and local tax classification standards vary. The current fiscal system in the central tax and the allocation of local taxes, some according to tax classification, and some according to the administrative affiliation