内容摘要：

本文介绍了日本地方税权的划分和财政制度，分析了日本地方财税体制的特点，并对完善我国财税体制提出了建议：积极探索财政管理体制改革、进一步完善转移支付制度、加快政府间财政关系的立法进程。

关键词：日本　地方政府　财税体制

abstract：the paper introduces the local tax power partition and fiscal system in japan and analyzes its characteristics.it also proposes some suggestions on improving fiscal system of our country including perfecting fiscal administrative system,improving the transfer payment system and accelerating the legalization of intergovernmental fiscal relationship.

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