“营改增”以前,营业税税收收入在原地方税税收收入中占有很大比例,相当于地方的一个主体税种,但“营改增”以后,营业税逐渐取消了,地方税收收入大幅缩减,地方税制体系建设亟待推进。本文就“营改增”后地方财政收入明显减少的问题,结合我国当前税收制度以及营改增改革的现状,指出我国地方税体系在此背景下受到的影响,并提出了如何完善地方税体系的方案。 In the past, business tax revenue income accounted for a large proportion of the original local tax revenue, which is equivalent to a local tax category, but after the “business tax increase”, the business tax was gradually canceled and the local tax revenue was greatly reduced , The construction of local tax system needs to be promoted urgently. This paper, on the basis of the obvious reduction of local fiscal revenue after the reform of “battalion reform”, combined with the current tax system in our country and the status quo of reform by the battalion, points out that the local tax system in our country is affected in this context and proposes how to improve the local tax system Program.