完善地方税体系在地方经济发展中的作用赵漪文地方税体系是一种集地方税税种、地方税税权、地方税征管机构为一体的，以地方政府为主体进行运作的税收体系，这在国外发达的分税制国家已成为税收制度的重要组成部分。但我国有地方税而无地方税体系，从改革与发展两方面看，... Improving the Function of Local Tax System in Local Economic Development ZHAO Yi-wen The local tax system is a tax system that integrates local tax types, local tax powers and local tax collection and administration agencies with local governments as the main body. This tax system is highly developed in foreign countries The country has become an important part of the tax system. However, our country has a local tax without a local tax system, from both the reform and development perspective, ...