从目前的情况来看,分权以后地方政府所拥有的为数不多的税种都是难以管理、代价高昂的,并不能为其提供相对充足的地方财政收入,因此强化地方政府已经成为许多发展中国家的重要课题。本文通过分析分权与增强税收汲取的关系和完善地方税的管理两个专栏的问题,讨论如何改善地方税种的设计,使其更好地发挥其应有的作用。 Judging from the current situation, the few types of taxes possessed by local governments after decentralization are unmanageable, costly and can not provide them with relatively sufficient local revenue. Therefore, strengthening local governments has become a hot issue in many developing Important national issues. By analyzing the relationship between decentralization and enhancing tax revenue and improving the management of local tax, this article discusses how to improve the design of local taxes to make them play their due role better.