我国和印度的地方税①制存在明显的差异。印度的地方税制具有较强的法制性、完整性和自主性。本文认为,我国的地方税制改革可以借鉴印度的一些先进经验,把重点放在加速税收基本法的建设、增强地方政府征税的合法性、扩大地方税的覆盖范围、完善地方税税种体系和税制结构以及提高地方税收入占整个地方政府税收收入的比重上。 There is a clear difference in the local tax system between China and India. India’s local tax system has strong legal, integral and autonomy. This paper argues that local tax reform in our country can learn from some advanced experiences in India and focus on speeding up the construction of the Basic Law of Taxation, enhancing the legitimacy of local government taxation, expanding the coverage of local taxation, perfecting the local taxation tax system and taxation system, Local tax revenue accounted for the entire proportion of local government revenue.