我国现行地方税制存在许多问题,主要由二方面的原因引起的,一是税制的承续性引发的,二是经济发展引发的。在公共财政体制下,地方应拥有一定的地方税权力,对需调整和新增的地方税种应分东中西部的不同情况分步实施。 There are many problems with the current local tax system in our country, which are mainly caused by two reasons. First, the tax system leads to the continuity, and second, the economic development. Under the public finance system, local governments should have certain local tax powers, and local tax items to be adjusted and newly added should be implemented step by step in different situations in eastern, central and western regions.