一、地方税收面临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三个方面:一是提高“两个比重”的要求。各级政府在安排财政收入和税收收入计划时,都明确要求财政收入的增长幅度要高于GDP 的增长幅度,税收收入的增长幅度要高于财政收入的增长幅度。反映到地方税收上,就是要求地方税收多收、增收,最好是超收。二是实行积极财政政策的要求。为了扩大内需,我国从1998年以来开始实行积极的财政政策,通过增加政府投资和增发工 First, the local tax is facing the dual pressures of budgetary revenue increases and policy reduction At present, local tax revenue pressures come mainly from the following three aspects: First, to raise the “two weights” requirement. When arranging fiscal revenue and tax revenue plans, all levels of government explicitly required that the growth rate of fiscal revenue should be higher than the growth rate of GDP, and the growth rate of tax revenue should be higher than the growth rate of fiscal revenue. Reflected in the local tax, is to require local tax revenue, income, it is best to exceed. Second, the requirement of implementing a proactive fiscal policy. In order to expand domestic demand, our country has started to implement an active fiscal policy since 1998, and by increasing government investment and additional labor