求翻译：改革开放之后，中国的经济虽迅速发展，但中央政府为了扩大税基的目的却未能实现，财政赤字金额逐额年上升，国家财政收入占GDP的比重逐年下降。为了增加国家的财政收入，1994年国家分设了国税地税两套征税系统，在分税制实行之初也的确起了很大的作用。只是近年来因为分税制出现了一系列的问题：纳税人以及国家的征税成本上升，机构分设也存在征管漏洞。本文的主要目的是揭露国税分税分设的原因、以及分析国税地税分设的弊端，进而得出国税地税合并的可行性。是什么意思？

After reform and opening up, China's economy is the rapid development of the central government has failed to achieve in order to expand the purpose of the tax base, rising budget deficit amount by the amount of state revenue accounted for the proportion of gdp declining. In order to increase the co

After reform and opening up, China's economy is growing rapidly, but the central government in order to broaden the tax base has not been able to achieve goals, amount by fiscal deficit rose in state revenues, the proportion of GDP has been declining. In order to increase the state's revenue, establ

After reform and open policy, although China's economy develops rapidly, but central authorities in order to expand the tax base the goal not to be able to realize actually, the financial deficit amount by the volume year rise, the country financial revenue occupies GDP the proportion to drop year b

After the reform and opening up, although rapid economic development in China, but the Central Government for the purpose of broadening the tax base but failed to achieve, budget deficits increased amount by the amount of years, national revenue share of the GDP has fallen. In order to increase nati

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