2000年,这是人们寄于厚望、充满憧憬的年代。实现本世纪地区经济超常规发展,必须有一个健康的法制经济的环境,保持健康的法制经济的环境必须要不断推进分税制条件下的税收法制建设。市场经济是法制经济。税收法制建设是法制经济的一个重要组成部分,是税收征税管理据以实施的前提和基础。分税制财政体制改革和新税制的实施,为强化地方税收工作创造了良好条件,同时也对税收法制建设提出了更新更高更严的要求,因此,在分税制条件下大力推进地方税收法制建设,这是我们面临的一个新课题。 In 2000, this is the age when people send their hopes and expectations. In order to realize the extraordinary economic development in this century, we must have a healthy environment of legal economy. To maintain a healthy legal and economic environment, we must constantly push forward the tax legal system under the tax sharing system. Market economy is the legal economy. The construction of tax law is an important part of the legal economy and the premise and basis for the implementation of tax collection and administration. The reform of the tax-sharing system and the implementation of the new tax system have created favorable conditions for strengthening the local taxation work, and at the same time, have raised the demand for higher and more stringent requirements for taxation and legal system construction. Therefore, under the tax-sharing system, the local taxation legal system is vigorously promoted, It is a new topic we are facing.