“十二五”以来,恩施州地方税收实现持续大幅增长,成为该州经济建设和社会发展的重要财力保障。随着2016年国家改革计划的推进,长期以来作为地税部门主管的营业税已退出历史舞台。在主体税种征管权限转移、国民经济下行风险依然存在的情况下,如何弥补地方税收缺口,寻找、培育新的地方税收支柱,成为当下未雨绸缪之事。本文通过分析恩施州经济发展现状、地方税收入增长因素、税收税源存在的问题,就新时期地方税收可持续发展提出对策与建议。 Since the 12th Five-Year Plan, the local tax revenue in Enshi City has continued to grow substantially, making it an important financial guarantee for the state’s economic construction and social development. With the progress of the national reform plan in 2016, the business tax, which has long been the head of the local tax department, has been withdrawn from the historical stage. How to make up for the shortage of local taxes, find and cultivate new pillar of local tax revenues under the circumstances that the transfer of the tax collection and administration of the principal taxes is still under way and the risk of the downside of the national economy still exists becomes a matter to be taken for a rainy day. This article analyzes the present situation of economic development in Enshi Prefecture, the local tax revenue growth factors, the tax revenue source problems, and puts forward countermeasures and suggestions on the sustainable development of local tax revenue in the new period.