因此，有必要培育地方主体税种。
So it is necessary to cultivate main body of local taxation.
它作为我国的主体税种，税源大、税负弹性也大，存在很大的筹划空间。
It is main tax category in our country. Its tax source is wide and tax burden elasticity is great.
健全的税制既包括每一个税种税制要素的合理设计，也包括税制中主体税种和辅助税种的合理搭配。
An integrated tax system includes not only the reasonable design of each tax category 'elements, but also the reasonable collocation of the main tax categories and the assistant tax categories.
美国联邦所得税是美国联邦税制结构中的主体税种，美国联邦税收政策集中体现于美国联邦所得税政策，研究美国联邦所得税政策有助于我们全面把握美国税收政策的走向。
Federal tax is a main body tax of the structure of federal tax system. Federal tax policies embody its policies and to study its policies can make us know the tendency of its tax policies.
美国联邦所得税是美国联邦税制结构中的主体税种，美国联邦税收政策集中体现于美国联邦所得税政策，研究美国联邦所得税政策有助于我们全面把握美国税收政策的走向。
Federal tax is a main body tax of the structure of federal tax system. Federal tax policies embody its policies and to study its policies can make us know the tendency of its tax policies.
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