从事税收实际工作和理论研究的同志都认识到了现行税收分配关系的不规范化、而且也很难规范化的问题。本文讨论的是非规范化税收的实际表现、对经济的效果,以及形成原因和矫正对策,力求对非规范化税收有全面认识。 The comrades engaged in the actual work of taxation and theoretical research have all realized the problem of the non-standardization of tax distribution and the difficulty of standardization. This article discusses the actual performance of nonstandardized tax revenue, its effect on the economy, its causes and corrective measures, so as to seek a comprehensive understanding of non-standardized tax revenue.