一、现行税制对地方税源体系建设的影响分析1、现行税制降低了基础产业和第三产业的税负,有利于基础产业和第三产业发展.现行税制中,基础产业中许多产业和产品的税负都有不同程度地降低.从第三产业普遍适用的营业税来看,现行税制对原税率进行了调整和归并,除金融业外,只设了3%、5%两档税率以及仅限于娱乐业的5%一20%的弹性税率,这实际上相对降低了营 First, the current tax system on the local tax source system analysis 1, the current tax system to reduce the tax burden on basic industries and tertiary industries, is conducive to the development of basic industries and tertiary industries, the current tax system, the basic industries in many industries and products The tax burden has been reduced to varying degrees.From the general business tax applicable to the tertiary industry point of view, the current tax system to adjust and merge the original tax rate, with the exception of the financial industry, only 3%, 5% two tranches and only limited to The entertainment industry’s 5% to 20% flexibility tax rate, which actually reduced the camp relatively