Recently, China’s Ministry of Finance emphasized the need to strengthen the local tax system to enhance local governments’ fiscal autonomy and promote balanced regional development. Currently, China’s tax structure is dominated by central and shared taxes, with relatively few local tax sources and limited revenue, leading some local governments to overly rely on non-tax revenues—such as land sales—which threatens long-term fiscal sustainability. The core of building a robust local tax system lies in establishing a stable, sustainable, and governance-aligned taxation framework. Specific measures include refining local tax categories—such as advancing legislation and reform of property taxes—and appropriately increasing local governments’ share of revenues from consumption and resource taxes. Additionally, the central government aims to optimize intergovernmental transfer payments to bolster grassroots fiscal capacity and strengthen local fiscal management to mitigate debt risks. These reforms will not only alleviate local fiscal pressures but also support equitable access to basic public services, laying a solid foundation for high-quality economic development.
近日，财政部明确提出要健全地方税体系，以增强地方政府的财政自主能力，推动区域协调发展。当前，我国税收结构仍以中央税和共享税为主，地方税种相对较少、收入规模有限，导致部分地方政府过度依赖土地出让等非税收入，财政可持续性面临挑战。健全地方税体系的核心在于构建稳定、可持续、与地方治理能力相匹配的税收制度。具体措施包括：完善地方税种设置，如推进房地产税立法和改革，合理扩大地方在消费税、资源税等方面的分享比例；优化转移支付制度，提升基层财政保障能力；同时加强地方财政管理，防范债务风险。此举不仅有助于缓解地方财政压力，还将促进基本公共服务均等化，为高质量发展提供坚实支撑。
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