中文摘要：

由于地方政府承担着基本的公共服务,收入的稳定性对于其具有重要意义。本文对税收收入稳定性指标进行测量,结果发现：地方税收收入多样性有利于消除地方税收收入波动的非系统风险;在经济基础较为稳定的地区,单一主体税种有利于收入稳定,而经济基础不够稳定的地区,则需要增加税收收入的多样性。由于各地的经济基础不尽相同,忽视各地的具体经济基础而制定全国统一的多样化税收组合,可能是缺乏效率的。

英文摘要：

The revenue stability is important for a local government because of its responsibility to provide basic public service. This paper uses tax revenue stability measurements to examine the stability of China＇s local tax revenue. The paper finds that revenue diversity can reduce non-systematic risk of local tax fluctuation. In a region with more stable economic base, a single main tax source is helpful to the revenue stability. But a region with unstable economic base needs a diverse tax revenue resource. It may be ineffective to use the same tax diversity policy for all provinces because of the different economic tax bases.