浅论地方税主体税种的选择陈小浪地方税主体税种可划分为省级、县（市）级、乡级三个层次的主体税种选择。通过事权的科学划分，使各级政府均有自己直接征收的主体税种，确保每一级政府有稳定的收入来源。使各级政府都有开源节流，加强征管的积极性，做到应收尽收。通过灵... On the choice of local taxes the main tax categories Chen Xiaolang the local taxes the main taxes can be divided into the provincial, county (city) level, the township level three main types of tax options. Through the scientific division of powers, all levels of government have their own direct tax collection of taxes to ensure that every level of government has a stable source of income. So that all levels of government all have the means to increase revenue and reduce expenditure, strengthen the enthusiasm of collection and management, and ensure that everything should be collected. Through the spirit ...