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地方税体系存在税制建设欠规范、税种划分及管理权划分不合理等问题。应统一内外有别的地方税制，改革城市维护建设税；把城市建设维护税、营业税、财产税作为地方主体税种，并科学地配置这些税种；给予地方税适当的管理权限。
The local tax system has some problems such as the lack of standardization of tax system, the division of taxes and the unreasonable division of management power. We should unify the local and foreign tax regimes and reform the urban maintenance and construction tax; take the urban construction and maintenance tax, business tax and property tax as the local tax categories and allocate these taxes scientifically; and give the local tax proper management authority.