分税制将全部税种划分为中央税、中央地方共享税、地方税三个系列,从而使得各级政府都有固定的收入来源,这是对中央与地方财力分配关系的重大改革.但是,由于地方税改革尚未完全到位,影响了分税制的顺利实施.因此,加快地方税改革力度,建立健全地方税体系,是合理构建中央与地方之间的财力分配关系,推进分税制顺利实施的必然要求.一、建立特区地方税体系的前提条件构建地方税体系,需要做许许多多的准备工作,如进行税源调查研究,弄清地方政府的事权范围等,其中一个重要的方面,就是中央要赋予地方适当的税收立法权.因为地方税应当可以分为两类:一类是地方税中的骨干税种,这类税种对全国的经济发展具有普遍适应性,应中央统一立法;另一类是地方税中的辅助税种,这类税种应由地方立法,适应地区经济发展 The tax-sharing system divides all types of taxes into three series: central tax, central local sharing tax, and local tax so that all levels of government have a fixed source of income. This is a major reform of the distribution of financial resources between the central and local governments. However, since the local tax reform has not yet been completed Fully in place, affecting the smooth implementation of the tax-sharing system.Therefore, speed up the local tax reform efforts to establish and improve the local tax system is to reasonably build the financial resources between the central and local distribution and promote the successful implementation of the tax-sharing system inevitable requirements.First, the establishment of the SAR tax system Preconditions The construction of the local tax system needs a lot of preparatory work, such as conducting a tax source investigation and study and clarifying the scope of the local government’s authority, etc. One of the important aspects is that the central government should give local governments appropriate tax legislative powers because the local tax should Can be divided into two categories: one is the local taxes in the backbone of taxes, such taxes on the country’s economic development has universal adaptability should be unified central legislation; the other is a subsidiary of the local taxes tax, such taxes should be local legislation , To adapt to regional economic development