一、当前地方税收面临着预算性增收和政策性减收的双重压力 当前地方税收面临预算性增收的压力主要来自以下3个方面：1. 提高“两个比重”要求地方税收增收。针对我国预算内财政收入占GDP比重和税收收入占财政收入比重偏低的问题，全国上下都提出了提高“两个比重”的要求。因 First, the current local tax revenue is facing the dual pressures of budgetary revenue and policy reduction Current local tax pressures facing budgetary revenue mainly from the following three aspects: 1. To raise the “two weight” requirements of local tax revenue. In view of the problem that the proportion of fiscal revenue in GDP and tax revenue in China’s fiscal budget accounts for the low proportion of fiscal revenue, the demand of raising “two proportions” has been put forward all over the country. because