我国国内税收不协调的表现形式是多样化的,原因也是多方面的。目前我国国内税收协调还处于初级阶段,税收竞争也还处于混乱、无序的状态,因此,必须进一步深化税制改革,建立与分税制财政体制相协调的税收法律制度,健全公共财政体制、地方民主,引导和规范税收竞争的良性发展,促进地方政府间税收协调的发展。 The manifestations of our country’s domestic tax uncoordination are diverse and for many reasons. Therefore, it is necessary to further deepen the reform of the tax system, establish a tax law system in harmony with the tax-sharing fiscal system, improve the public finance system, local democracy, Guide and standardize the healthy development of tax competition, and promote the development of tax coordination among local governments.