内容摘要：

本文在分析当前我国地方税制结构及地方税收规模的基础上，论述了优化地方税制结构的必要性与迫切性，并根据我国国情，借鉴国际经验，具体阐述了优化我国地方税制的几点构想。

关键词：地方税制　税制结构　主体税种

abstract：this paper analyzes the structure and scale of local taxation in china and argues that it is important and urgent to optimize the structure of local tax system.furthermore,combined with current situations in china and international practice,the paper puts forward some suggestions for optimizing local tax system in china.

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