地方税体系的建设彭志华随着分税制的实施，地方税体系建设已成为各级政府特别是地方政府的重要任务，是地方政府完成其行政职能和经济职能的重要财力保证。但目前我国地方税体系还很不完善，适应不了形势发展需要，必须根据国情进行改革。一、地方税的现状及存在的问题分... The Construction of Local Tax System Peng Zhihua With the implementation of the tax distribution system, the construction of the local tax system has become an important task for all levels of government, especially for local governments. It is an important financial guarantee for local governments to fulfill their administrative functions and economic functions. However, at present, the local tax system in our country is still far from perfect, so it can not meet the needs of the development of the situation and must be reformed according to the national conditions. First, the status of the local tax and the existing problems ...