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主体税在税制中占有极其重要的作用,我国目前地方主体税种模糊,给地方财政造成极大的危害。本文试从地方主体税的特征谈起,吸取国外经验,结合中国实际情况,探讨地方税主体税种的确定。从1994年税制改革以来,我国的地方税体系建设取得了很大的发展和完善。但从目前状况来看,我国的地方税税种虽然较多,但缺乏明显的主体税种,造成了地方税收入的不稳定,给地方经济的发展带来了诸多的问题。
The principal tax plays an extremely important role in the tax system. At present, the taxation of local principal taxes in our country is very damaging to the local finance. This article tries to talk about the characteristics of the local principal tax, learn from foreign experience, combined with the actual situation in China, to explore the local tax the main taxes. Since the tax system reform in 1994, China’s local tax system has made great development and improvement. However, from the current situation, although there are many local tax types in our country, there is no obvious main tax type, which has caused the instability of the local tax revenue and brought a lot of problems to the local economic development.