一 地方税主体税种的选择应满足三个条件。第一,税源充裕稳固。第二,税基应具有地方性和普遍性的特点。第三,能满足闭合性地方公共商品的需求。作为地方税的主体税种(或好的州和地方税)的准则为:税基不应具有很大的流动性,否则纳税人就会从税负高的地区转移到税负低的地区;采用的税种应能筹集足够的收入以满足地方政府的需求,收入应稳定、可以预测 The choice of a local tax body taxes should meet three conditions. First, the tax source is abundant and stable. Second, the tax base should be endemic and universal. Third, to meet the needs of public goods in closed places. The principle of local taxes (or good state and local taxes) is that the tax base should not be highly liquid, or taxpayers may shift from regions with higher taxes to regions with lower taxes; tax types used Should be able to raise enough income to meet the needs of local governments, income should be stable and predictable