中文摘要：

完善地方税体系是未来财税领域重要的改革内容。对地方税体系的存在与否一直存在着理论的争议，本文在系统澄清地方税体系理论依据的同时，对其现状进行深入分析，并由此提出完善思路：应逐渐赋予省级政府适当的税政管理权；合理界定各级政府间的财力，调整和优化中央与地方税收收入划分；深化分税制改革，遵循财力与事权相匹配原则，逐步确定各级财政的主体税种；科学、合理改革地方税种，完善地方税制。

英文摘要：

This paper takes theoretical basis of the existence of local tax system in China as a starting point, makes in-depth analysis of its current situation, and puts forward following suggestions： 1） gradually give provincial governments appropriate tax administration power; 2） make reasonable allocation of fiscal resources among various government levels and adjust and optimize tax division between central and local governments; 3） deeply reform tax distribution system and gradually establish main taxes in various government levels; 4） reform local taxation scientifically and perfect local tax system.