由于“营改增”的全面推进,作为地方主体税种的营业税退出历史舞台。虽然“营改增”试点行业缴纳的增值税收入全部留给地方,地方本级财政收入不会因“营改增”而大幅下降。但这只是一种过渡性措施,为进一步完善分税制改革,重构地方税体系显得尤为迫切。本文通过梳理构建地方税体系的几种设想,并重点分析了“提高地方增值税分享比例”与“转移支付增加地方财力”的利弊,提出分三个阶段构建我国地方税体系。 As a result of the overall promotion of “battalion reform and capital increase”, the sales tax as the local principal tax type was withdrawn from the historical stage. Although all the VAT revenues paid by the pilot industries in the “camp reform and increase” are left to the local governments, the fiscal revenue at the local level will not be significantly reduced due to the “tax reform”. However, this is only a transitional measure. In order to further improve the tax-sharing system reform, it is particularly urgent to reconstruct the local tax system. In this paper, we review the advantages and disadvantages of building a local tax system by focusing on the advantages and disadvantages of “increasing the share of local value-added tax” and “increasing the local financial resources by transferring payments”, and propose to construct the local tax system in three phases.