1.改进地方税管理体制。地方税制度改革应与中央税、中央与地方共享税制度改革,非税收入管理制度改革,预算管理制度改革统筹考虑,有机地结合起来。在税种划分方面,应当使地方也拥有一些税源相对集中、稳定,征管相对便利,收入充足、增收潜力较大的税种。除了现有的房地产税以外, 1. Improve the local tax management system. The reform of the local tax system should be organically integrated with the central tax, the reform of the sharing of tax system between the central and local governments, the reform of the non-tax revenue management system and the reform of the budget management system. In terms of tax classification, local tax authorities should also have certain types of taxes that are relatively concentrated, stable in source, relatively convenient in collection and management, and have adequate income and large potential for revenue increase. In addition to the existing real estate tax,