现行地方税管理存在问题及对策●南充市财政局课题组一、现行地方税管理存在的问题（一）税权高度集中。我国税收管理一直采用“统一领导，分级管理”原则，实行分税制后，税收管理权限由过去相对分散变成高度集中，税法制定、解释、减免权高度集中在中央，地方基本上无税... Existing local tax management problems and countermeasures ● Nanchong City Finance Bureau Task Force One, the existing problems of local tax management (A) the tax concentration is highly concentrated. Tax administration in our country has been adopting the principle of “unified leadership and hierarchical management”. After implementing the tax sharing system, the tax administration authority has become highly concentrated from the relative dispersion to the past. Tax laws are formulated, explained and the right of reduction is highly concentrated in the central government.