现行地方财政收入体系不完善特征日趋明显,既严重影响了深化财政改革和实现财政振兴目标,也对地方政府发展经济的积极性产生一些负面影响。怎样建立一个比较完善的地方财政收入体系,调动地方政府组织收入的积极性,推动地方经济发展,成为各级政府和财政关心的重要问题。一、现行 The current local fiscal revenue system has become increasingly obvious, which not only seriously affected the goal of deepening the fiscal reform and realizing the goal of financial rejuvenation but also had some negative impacts on the enthusiasm of local governments in economic development. How to establish a comparatively perfect local financial revenue system, mobilize the enthusiasm of the local government to organize the income, and promote the development of the local economy have become important issues of concern to governments at all levels and finance. First, the current