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中国的分税制改革确实提高了中央财政收入占总财政收入的比重,但地方税制的相对薄弱也日益突出,因此,笔者认为有必要借鉴发达市场经济国家的经验,构建中国的地方税制。
However, the relative weakness of the local tax system is also becoming increasingly prominent. Therefore, I think it is necessary to learn from the experience of advanced market economy countries to build China’s local taxation system.