编者按：地方税能否成其为“体系”，起初答案似乎是肯定的。但由于机构分设，这个题目的研究顿时多了一层涵义。有人认为地方税体系的建立不利于税制的统一和税收体系的完整；也有人认为在分级财政和分税制条件下积极探索建立地方税体系是加强整个税制体系建设的重要组成... Editor’s note: Whether the local tax can become its “system”, at first the answer seems to be affirmative. However, due to the division of institutions, the research on this topic suddenly has more than one meaning. Some people think that the establishment of a local tax system is not conducive to the unification of the tax system and the integrity of the tax system. Some people think that actively exploring the establishment of a local tax system under the conditions of graded finance and tax-sharing is an important component of strengthening the entire tax system ...