内容摘要：

本文通过对美、德、日、法四国的地方税制进行比较分析，归纳出四国地方税制的特征，并在此基础上提出了对我国地方税制改革的建议：建立分级地方税制；选择财产税为地方税主体税种；采用集权为主的税权模式。

关键词：地方税制　国际比较　主体税种

abstract：this paper compares local tax systems in usa, germany, japan and france by summing up their characteristics and experiences.based on the comparison it suggests that china's local tax system reform should be based on a fiscal federalism framework, property tax be the principal tax of local tax system, and tax power be centralized.

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