对构建地方税体系的思考王世迅建立科学、完善的地方税体系是分税制的基本要求，是深化和完善省以下财政体制改革的重要环节，是加强地方税收工作的迫切需要。在充分肯定财税改革成绩的同时，我们必须清醒地认识到税制改革特别是地方税制建设方面还面临不少的问题，应采取... Wang Shixun Establishing a Scientific and Perfect Local Tax System is the Basic Requirement of Tax Distribution System and an Important Link in Deepening and Improving the Reform of the Financial System Below the Provincial Departments. It is an urgent need to strengthen local tax revenue work. While fully affirming the achievements in fiscal and taxation reform, we must clearly understand that tax reform, especially the construction of local taxation systems, still faces many problems, and we should take ...