浅析我国地方税制运行情况与存在问题

随着1994年分税制改革的实施，我国初步建立了现行的地方税收制度。但由于受到当时的社会政治、经济条件的限制，分税制改革还带有明显的过渡性质，地方税制的设计与建设方面也就难免存在一定的缺陷。通过分析我国现行地方税制的运行情况以及地方税收入对地方财力的满足程度，提出我国现行地方税制存在的一些具体问题，希望在新一轮地方税制的改革中能引起足够的关注和重视，为尽快建立健全规范、完善、相对独立的地方税制贡献一份薄力。

Analysis about the Running Circs and Problem in the Local Tax System in our Country

With the reform of the disparting tax system since 1994,our country the first step built up the current place revenue from tax system.But because of being subjected to the society at that time politics,economic conditional restrict,cent tax system the reform still takes to have the obvious transition property,the design of the tax system of the place and the construction aspect also difficult do not need to exist the certain blemish.The revenue from tax that passes the analytical our country movement circum...