在分税制中建立的地立税收体系，三年来，表现了旺盛的活力，但对目前出现的问题也不容忽视。一、税收任务行政干预强目前各级地方财政形势普遍吃紧，赤字情况比较严重，为争取更多的可用财力，不少地区地方政府不是以收定支，而是采取以支定收的方法制定地方税收计划，往往出 In the three years since the system of tax revenue established in the tax-sharing system has shown great vitality, it can not be ignored in the current problems. First, the task of tax revenue administrative intervention is strong At present, the local financial situation at all levels generally tight, the deficit situation is more serious, in order to win more available financial resources, many local governments not to receive payments, but to adopt the method of income collection Local tax plans, often out