借鉴国际经验 完善地方税制

世界上许多国家，为适应其政治、经济不断发展变化的需要。都曾对地方财税体制进行过一系列改革，在有些国家形成了一套相对完整而又行之有效的地方税制，本文试图通过地一些国家地方税制的比较分析，找出地方税制建设的一些共同规律，为我国地方税制的完善提供借鉴。

Use the Experience of Other Countries for Reference Perfect the Local Taxes

Summary Many countries in the world have being reformed their finance and taxation system, for the need of constant developments and changes of their politics and economy. Thus they have formed a set of relatively complete and effective local tax system. In this article, we attempt to find out the common regulations of these countries when they made up their local tax system by means of comparing and analyzing the local tax system of these countries. These results should be useful when we improve and complete the local tax system of our country.