“营改增”对现行地方税体系造成冲击,形成了加快地方税改革的倒逼机制。本文通过对国民政府时期地方税建设过程的回顾和总结,指出当下我国地方税建设应着力解决的四个问题并做出回答,即财政级次与政府级次的关系、地方财政的重心在哪里、税源划分方式如何选择、主体税种如何安排。 “Business tax increase ” impact on the current local tax system, forming a mechanism to speed up the local tax reform. This paper reviews and summarizes the process of local taxation during the period of the National Government, and points out the four problems which should be solved in the current local taxation construction in our country at present and answers the questions: the relationship between the financial level and the government level, How to divide the way, how to arrange the main taxes.