优化地方税制结构,合理建立主体税种已是共识,但选择何种税种作为主体税种各国做法不一,我国理论界看法也不尽相同。本文借鉴国外经验,考察了我国地方主体税种的分布结构, 分析了当前财产税成为地方主体税种的制约因素,并遵循地方主体税种选择原则,阐述了选择财产税作为地方主体税种的可行性和必要性,最后对发展前景作出展望。 It is a consensus to optimize the structure of local taxation system and set up a proper taxation system for the main subject. However, the choice of what kind of tax as the main taxation varies from one country to another, and the opinions of theorists in our country are also different. Based on the experience of other countries, this paper examines the distribution structure of the local tax types in our country, analyzes the current property tax as the restrictive factor of the local main tax types and follows the principle of local main tax types, expounds the feasibility and necessity of choosing property tax as the local main tax type Finally, we can make a prospect of the development prospects.