自1994年的财税体制改革,我国初步建立了与市场经济体制要求相符合的地方税体系,地方税收收入为地方政府提供了最主要的收入来源。地方税改革是我国当前和下一步完善地方税体系、推进国家税制创新需着力解决的一个的重大问题。在“十二五”财税体制改革的背景下,本文分析当前营改增状况,对我国地方税改革进行综述。 Since the fiscal and taxation system reform in 1994, China has preliminarily established a local tax system that is consistent with the requirements of a market economy system. Local tax revenues provide the most important source of income for local governments. Local tax reform is a major issue that needs to be solved urgently to improve the local tax system at present and in the next step in our country and promote the innovation of the national tax system. Against the backdrop of the reform of fiscal and taxation system during the 12th Five-Year Plan period, this paper analyzes the current situation of tax reform and the overview of the local tax reform in our country.