本文分析了“十一五”期间福建省经济发展、税务与财政的管理制度改革对地方税收的利弊影响,提出包括建立物业税为地方主体税种稳定地方税收的稳健增长、政策扶持发展地方民营企业壮大经济税源、协调国地税系统征纳标准等建议思考。 This article analyzes the pros and cons of local tax reform on the reform of economic development, taxation and finance management system during the “Eleventh Five-year Plan” in Fujian Province. It proposes that the establishment of property tax should be a steady growth of local tax revenue at a stable local tax base and the policy supports the development of local private enterprises Strengthen economic tax sources, coordinate the national tax system standards and other suggestions.