通过中外典型城市的税收制度比较可见,城镇化水平较高的城市财政以财产税为主体税种,税收制度具有城市特色,地方有较大自主权,而我国城市以流转税为主体,财产税比重较低,个人所得税调控功能较弱,城镇特色不明显。因此,我国需要在城镇税种设置、征收管理等税收政策方面进行重大改革,以适应城镇经济社会发展的需要。 Through the tax system of typical cities in China and other countries, we can see that the urban finance with higher urbanization takes the property tax as the main type of tax, the tax system has the urban characteristics and the local government has greater autonomy. In our country, the circulation tax is the main part, the property tax proportion Lower, personal income tax regulation and control functions are weak, urban characteristics is not obvious. Therefore, China needs to make major reforms in the taxation policies concerning the establishment of tax categories in cities and towns and collection and administration so as to meet the needs of urban economic and social development.