摘要:1994年税制改革后，我国确立了地方税制的基本框架，确保财政收入特别是中央财政收入的稳定增长，促进了经济的高速发展。但是随着我国各项改革事业的进一步深化，现行地方税制也暴露出不少的缺陷和问题，制约了改革目标的实现。因此必须对现行地方税制进行改革，建立一个科学、高效、严密的地方税制，促进经济社会全面发展。本文首先对分税制进行理论分析；再阐述现今地方税体系现状，系统地分析现行地方税制存在的主要问题；接着通过对国际税改成功经验的借鉴，从而对改革和完善地方税制提出初步构想和制度安排。
关键词：地方税制；改革发展；收入规模；税种优化
Abstract:After China carried out the tax reform in 1994, China has established the basicframe of local tax system. It insures the steady increase of financial income especially of central government financial income and it also accelerates economic high- speed development. But along with our country’s various reform to go further, the current local tax system also emerges some disadvantages and problems which restrict the reform to realize it goals. So we should reform current local tax system, promote economy to develop comprehensively by building a scientific ,high-speed, strict localtax system. This thesis has a system analysis of main problems in present local tax system. After learning the successful experience of tax reform in other countries, Finally raises the elementary concept and systemic arrangement of reforming and perfecting local tax system.
Key words： local tax system；reform and development；financial revenue scale；optimization of the tax system structure
