从1994年元月1日起我国实施“分税制”财政体制。地方税作为地方财政收入的主要来源和地方经济发展的调控手段之一，只有充分发挥其职能作用，才能在促进地方的商品流通市场健康发展中体现经济社杆的效能，进而推动各地方能够打破地域界限，向建立健全会国统一大市场的目标发展 Since January 1, 1994, China has implemented the “tax distribution system” financial system. Local tax, as the main source of local fiscal revenue and one of the means of regulation and control of local economic development, can only reflect the effectiveness of economic and social development in promoting the healthy development of local commodity circulation markets by giving full play to its functions and functions, Boundaries, to establish and improve the goal of a unified national market