现行地方税制对经济社会的发展有着积极的意义,但也存在一些不利于区域经济协调发展的因素。本文以广西地方税收实际情况入手,认为应加快地方税改革进程,优化地方税制结构,合理确定地方税主体税种,并提出了应正确处理的九个方面的关系。 The current local tax system has positive significance for the economic and social development, but there are also some factors that are not conducive to the coordinated development of the regional economy. Based on the actual situation of local taxation in Guangxi, this paper argues that the process of local tax reform should be accelerated, the local tax structure should be optimized, the tax categories of local tax should be reasonably determined, and nine relations should be correctly handled.