Local Tax System

Demarcation in jurisdiction between the Central and local authorities in tax revenue and administration cannot adapt to the requirements of a thorough tax sharing system.

中央与地方在税收收入与税收管理权限的划分上，不能适应彻底实行分税制的需要。

The second part is study the present problems of the central and local relation which under the tax sharing system.

第二部分是对实施分税制以来我国中央与地方关系的现存问题进行研究。

Since the tax federalism, current local taxation system has played an important role in ensuring local financial revenues and regulating economic operation.

分税制实行以来，现行地方税制对确保地方财政收入和调控经济运行发挥了重要作用。