地方税是为了实现地方政府职能,根据一国税收管理体制的规定,由中央或地方立法,由地方负责征收并拥有一定管理权、收入完全归属地方政府的各个税种的总称。地方税是相对中央税而言的,是筹集地方财政收入,保证地方经常性支出的重要来源,也是地方政府履行其社会经济管理职能的重要手段之一。 Local tax is a collective term for various local taxes of local governments, which are governed by the central and local governments according to the tax administration system of a country and are under the responsibility of local governments and have certain management rights. Local tax is relative to central tax, which is an important source of raising local fiscal revenue and guaranteeing local recurrent expenditure. It is also one of the important means for local governments to fulfill their social and economic management functions.