一、我国地方税体系的现状我国省及其以下政府没有税收立法权,只有税收执法权。在1994年税制改革方案中,划归为地方税的税种中,只有屠宰税、筵席税的立法权下放给了地方。但筵席税自1988年立法后,仅内蒙古等少数省份开征过(2001年上半年内蒙古也已停征),屠宰税虽然曾经给四川等 First, the status quo of China’s local tax system China’s provincial government and its following tax legislative power, only the tax law enforcement. Among the taxes classified as local taxes in the tax reform program of 1994, only the legislative power of the slaughter tax and banquet tax was delegated to local governments. However, after the banquet tax was enacted in 1988, only a few provinces, such as Inner Mongolia, were enlisted (Inner Mongolia was also suspended in the first half of 2001). Although slaughtering taxes had been given to Sichuan, etc.