关于地方税主体税种的思考裴育，单学勇实行分税制以后，中央税已明确将增值税、消费税和中央企业所得税划为主体税，而地方税至今仍无法确定一个主体税，原因何在？如何来确定？本文拟就这个问题谈些个人想法。一、我国地方税收体系结构及其存在的问题我国现行的地方税体... Reflections on the Local Types of Local Taxes PEI Yu, SHAN Xue-Yong After the implementation of the tax-sharing system, the Central Government has clearly designated value-added tax, consumption tax and central enterprise income tax as the main tax. However, the local tax still can not determine a subject tax. Why? How to determine? This article intends to talk about some personal ideas on this issue. First, China’s local tax system and its existing problems China’s current local tax body ...