内容摘要：本文介绍了当前发达国家地方税征管体系，从地方政府的税收征管能力、纳税服务理念、税源监控和税务代理等方面分析了西方发达国家地方税征管体系的特点，并结合我国的国情，提出了完善我国地方税税收征管体系的建议。
关键词：地方税 税收征管 纳税服务 税务代理
abstract：after a brief introduction on administrative systems of local taxation in developed countries,this paper summarizes characteristics of administrative systems in these countries from the aspect of the competence of tax administration of local governments,concepts of tax service,tax source monitoring and tax agent.on the basis of these analysis and combined with current situations of china,the paper proposes some concrete suggestions on the perfection of administrative systems of local taxation in our country.