广东、江苏、浙江、山东、上海、北京皆属我国经济发达、地税规模居于全国前列的省市,比较分析六省市地税收入情况,对准确把握税收规律、促进地方经济发展和构建和谐社会都具有重要的意义。六省市地税收入的基本特征(一)六省市地税收入规模居全国前列,位居第一的广东与其他五省 Guangdong, Jiangsu, Zhejiang, Shandong, Shanghai and Beijing all belong to the provinces and cities with developed economy and the local tax scale in the forefront of the country. A comparative analysis is made of the revenue and expenditure of the local governments in the six provinces and municipalities, accurately grasping the tax laws, promoting local economic development and building a harmonious society It is of great significance. Basic Characteristics of Local Government Tax Revenue in Six Provinces and Regions (I) The scale of local government revenue in six provinces and municipalities ranks first in the country, ranking first in Guangdong and other five provinces