由于地方政府承担着基本的公共服务,收入的稳定性对于其具有重要意义。本文对税收收入稳定性指标进行测量,结果发现:地方税收收入多样性有利于消除地方税收收入波动的非系统风险;在经济基础较为稳定的地区,单一主体税种有利于收入稳定,而经济基础不够稳定的地区,则需要增加税收收入的多样性。由于各地的经济基础不尽相同,忽视各地的具体经济基础而制定全国统一的多样化税收组合,可能是缺乏效率的。 The stability of income is of great significance to the local government because of its commitment to basic public services. This paper measures the tax revenue stability indicators and found that: the diversity of local tax revenue is conducive to eliminating the non-systematic risk of local tax revenue fluctuations; in a relatively stable economic base in the region, the single main tax is conducive to stable income, while the economic base is not enough In a stable region, there is a need to increase the diversity of tax revenues. It may be inefficient to devise a unified and diversified tax portfolio across the country, due to the different economic bases in different regions and the neglect of the specific economic bases in various places.