现行地方税体系具有非规范性、非完整性和过渡性的特点 ,随着社会主义市场经济的发展 ,所暴露出的缺陷不断增多 ,与地方经济发展的矛盾日益突出 ,需要进一步深化改革 ,逐步完善。积极研究和推进地方税体系建设 ,构建独立、规范、健全的地方税体系 ,是一项紧迫的重要任务。一、 The current local tax system has the characteristics of non-normativity, non-integrity and transitional nature. With the development of the socialist market economy, the defects exposed have been increasing and the contradictions with local economic development have become increasingly prominent. It is necessary to further deepen the reform and gradually improve it . It is an urgent and important task to actively study and promote the construction of the local tax system and establish an independent, standardized and sound local tax system. one,