我国现行地方税收体系的缺陷 性是明显的：第一，地方税制结构不合理．企业所得税、资源税、营业税．城建税都不是严格意义上的地方税，更象共享税，带有明显的行政隶属关系的痕迹。第二，地方税主体税种模糊。地方税体系中税种虽多，但缺乏对地方财力具有决定性影响且长期稳定 The defects of our current local tax system are obvious: First, the local tax structure is irrational. Enterprise income tax, resource tax, sales tax. Urban construction tax is not strictly a local tax, more like a shared tax, with obvious signs of administrative affiliation. Second, the local tax body taxes are vague. Although there are a lot of taxes in the local tax system, the lack of a decisive influence on the local financial resources and long-term stability