地方税收是提供地方性公共产品的资金来源。由于缺乏主体税种,导致我国地方税收出现税源不稳定,增长难度大的局面。因此,有必要培育地方主体税种。从近期目标看,营业税与企业所得税是地方税主体税种;从远期目标看,财产税应建设成为我国地方税的主体税种。 Local taxes are a source of funding for providing local public goods. Due to the lack of the main taxes, leading to local tax revenue sources instability, growth difficult situation. Therefore, it is necessary to cultivate the local main taxes. From the short-term goals, business tax and corporate income tax are the main types of local taxes; from a long-term goal, property tax should be built as the main taxes of local taxes in China.