Demarcation in jurisdiction between the Central and local authorities in tax revenue and administration cannot adapt to the requirements of a thorough tax sharing system.
中央与地方在税收收入与税收管理权限的划分上，不能适应彻底实行分税制的需要。
The second part is study the present problems of the central and local relation which under the tax sharing system.
第二部分是对实施分税制以来我国中央与地方关系的现存问题进行研究。
Since the tax federalism, current local taxation system has played an important role in ensuring local financial revenues and regulating economic operation.
分税制实行以来，现行地方税制对确保地方财政收入和调控经济运行发挥了重要作用。
The present tax inspection system that divides into the National and Local had affected the construction of legal tax administration and baffled the improvement of efficiency of tax.
现行国、地税分设的税务稽查体制已影响依法治税的建设和税收效率的提高。
The issue of local government bonds is a basic requirement of the tax assignment system, and is favorable for providing provision effectively for the area of jurisdiction inhabitant publicly.
我国发行地方公债是分税制体制的基本要求，有利于更有效地为辖区居民提供公共品。
Tax division system is a long-term and reasonable system arrangement but the cost mechanism has actually become the obstacle for central government and local government to realize ideal benefit goals.
分税制是一种长期的合理制度安排，但其成本机制也确实阻碍了中央和地方理想收益目标的实现。
This paper dwells mainly on further improving the merit system and forming harmonious tax authority as well by analyzing the problems and present situation on the merit system in local tax authority.
通过对目前地税部门实施绩效考核面临的问题和现状的分析，重点就如何进一步完善税务机关绩效考核进行了思考。
The asymmetrical power and responsibility in local fiscal system has become a severe problem since the introduction of tax distribution system.
地方财政体制权责不对称已经成为分税制后我国地方财政管理体制运行十年来的一个较为突出的问题。
An effective local tax imposing system was designed using the technology of object oriented database.
通过面向对象数据库技术的研究，分析设计一个有效的地税征管系统。
An effective local tax imposing system was designed using the technology of object oriented database.
通过面向对象数据库技术的研究，分析设计一个有效的地税征管系统。
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