分税制下,我国地方政府存在着税制不独立、借地生财、融资举债等诸多严峻问题,事权、财权的不相对称造成地方政府,尤其是县、乡政府无法正常运转。推进地方税制改革、改善税收结构、完善转移支付制度,已经势在必行。 Under the tax-sharing system, local governments in our country have many serious problems such as the tax system is not independent, borrowing money from the land, raising funds and borrowing. The non-symmetry of power and financial power causes the local governments, especially the county and township governments, to fail to operate normally. It is imperative to promote the reform of the local taxation system, improve the taxation structure and improve the transfer payment system.