中东欧国家的地方税制改革及对我国税制若干问题的思考□萧明同一、中东欧国家的地方税制在经济转轨和政治变迁中起步在计划经济时期，中东欧国家的税权高度集中于中央、地方征税无权立法，虽然各国普遍设有地方税税种，但地方税收微不足道，在市场化经济改革前夕，除南斯... Local Tax Reform in Central and Eastern European Countries and Some Considerations on Some Problems with China’s Tax System Xiao Ming Same Local Tax System in Central and Eastern European Countries Starts in Economic Transition and Political Changes In the planned economy period, central- Local taxation does not have the right to legislate. Although local tax types are generally set in all countries, local taxes are insignificant. On the eve of market-oriented economic reforms, except Nancy ...