近年来,地方税改革受到我国理论界和实务部门的广泛关注,推进我国地方税改革已列入议事日程。深入考察国外地方税体系及改革经验对顺利推进我国的相关改革大有裨益。本文介绍了印度邦政府的收入体系,希冀这样一个人口众多、地域辽阔、地区间经济发展差异大的发展中大国的邦政府收入改革经验能为我国的相关改革提供借鉴和参考。 In recent years, the local tax reform has been widely concerned by the theoretical circles and practical departments in our country, and the promotion of the local tax reform in our country has been put on the agenda. An in-depth study of the foreign local tax system and the experience of reform is of great benefit to the successful promotion of the relevant reforms in our country. This article introduces the income system of the Indian state government and hopes that the experience of the government reform in the big developing countries with large population, vast territory and great inter-regional economic development can provide references for the relevant reforms in our country.