摘 要1994 年，我国顺利建立起了地方税体系，使得中央和地方的分配关系更加明确，地方政府的办事积极性也因此得到了充分的调动，税收征管力度得到了显著提高，经济发展态势越来越好。但是，随着全球化进程的加快，我国的地方税体系暴露的问题也越来越多。2016 年 5 月“营改增”的全面施行对我国地方税体系可谓一次不小的冲击，因此，如何在这种形势下保持经济良好运行是我国应持续关注的问题。习近平总书记在中国共产党第十九次全国代表大会的报告中提出了要对地方税制进行进一步改革与完善。完善地方税制，对协调中央与地方的关系、推动全国经济稳步健康发展都有正面影响。只要地方政府有足够的可支配资金，就能为当地居民提供更多更优的公共服务，从而使得人们的生产和生活水平不断提高，人们对国家和政府的归属感和满意度也会因此而增加。本文通过对我国历年的地方税改革进行回顾和总结，分析和探讨了我国地方税体系存在的问题，同时研究了发达国家地方税体系的特点，对其经验进行了总结，得到了一些启示。在分析我国地方税体系现状和国内外关于地方税体系建设经验的基础上，结合我国的具体国情，提出了一些适合我国地方税体系建设的建议，以期能对我国的经济发展做出贡献。关键词：地方税体系；分税制；税制改革；主体税种IIIAbstractIn 1994, the local tax system was successfully established in China, which made the distribution relationship between the central government and the local government more clear. As a result, the enthusiasm of the local government has been fully mobilized, the intensity of tax collection and management has been significantly improved, and the economic development trend is getting better and better. However, with the acceleration of globalization, there are more and more problems in our local tax system. The comprehensive implementation of "replacing business tax with value-added tax" in May 2016 has a great impact on the local tax system of China. Therefore, how to maintain a good economic operation in this situation is an issue that China should continue to pay attention to.General secretary Xi Ji...
