The construction of local tax sources is an important measure to perform the function of fiscal governance,maintain the sustainability of fiscal operation and improve the local tax system.Under the new situation,the scale,structure and regional distribution of local tax sources have changed,and the construction of local tax sources is facing new difficulties.The paper argues that the improvement of the local tax system should focus on cultivating local tax sources,and it is necessary to explore the path of local tax source construction from the aspects of establishing local main tax types,reasonably granting local taxing rights,reforming the entity tax system,adapting to the tax sources of digital economy,etc.,so as to increase local tax revenue.
关键词
地方税体系/地方税源建设/数字经济/产业结构
Key words
Local tax system/Local tax source construction/Digital economy/Industrial structure
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