自1994年分税制改革以来,地方税成为了国家税收的重要组成部分,对地方经济的发展具有积极的作用,反映了中央与地方政府税收收入分配关系。但是,随着市场经济的不断发展与社会的进步,特别是“营改增”的全面深入开展,地方税制体系存在的问题就逐渐显现出来。本文就地方税制改革存在的问题进行了分析,并提出了相应建议。 Since the tax-sharing reform in 1994, local taxes have become an important part of state taxes and have a positive effect on the development of the local economy, reflecting the tax revenue distribution between the central and local governments. However, with the continuous development of the market economy and social progress, especially the “deepening reform of the camp”, the problems in the local tax system have gradually become apparent. This article analyzes the problems existing in the local tax system reform and puts forward corresponding suggestions.