在全方位推进“营改增”的背景下,我国地方税主体税种面临缺位现象,地方税制与现行经济发展程度不相符,因此选择新的地方政府主体税种是完善地方税体系的必然选择。目前财税各界关于消费税可否替代营业税,并作为地方税主体税种进行深刻的讨论。本文结合我国消费税的税源总量和税源结构,进行了消费税作为地方主体税种的可行性分析。 Under the background of “advancing all-round promotion” and “increasing profits and increasing profits”, the taxation of local local taxation faces vacancies, and the local taxation system does not match the current economic development level. Therefore, selecting the new local government taxation is the inevitable choice to improve the local taxation system. At present, all taxation and taxation bodies can consider whether consumption tax can replace business tax and conduct a profound discussion as the main tax type of local tax. Based on the total amount of tax sources and the structure of tax sources in China’s consumption tax, the article analyzes the feasibility of consumption tax as the tax item of local subject.