关于我国地方税主体税种选择的思考

地方税主体税种的选择是构建地方税体系的重点内容之一，目前大多数有关地方税的文章都对这一问题进行了探讨，而且都提出了自己的看法，但大都较笼统。本文作者详细分析了影响地方税主体税种选择的因素，探究了我国缺少主体税种的原因及其造成的危害，进而提出要根据税制改革的实际进度，分阶段、分地区地确定相应时期的主体税种。

Thoughts on the Choosing of Our Main Local Taxes

The choosing of the main local taxes is one of the important parts in the construction of local tax system. At present, most articles on local tax refer to this topic and the authors all put forward their points of view that seem vague. The author of this article analyzes the factors that influence the choosing of the main local taxes in detail, probes the reason that we are lack of the main local taxes as well as the harm it results in, and then the author advances that we should choose the main local taxes according to different developing stages, different areas and the reform of tax system.