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财产税自其产生以来就是城市地方政府筹集收入的主要手段,在地方政府可获得的收入来源中,财产课税是最佳的选择。尤其在全球化、区域化以及与此相关的对区域地方政府实力要求不断提高的背景下,财产税在协调税制与经济发展之间的关系,理顺国家与地方政府之间的关系中发挥着日益重要的作用。本文以地方财政来源,地方税制为出发点,在介绍发达国家和地区财产税制的基础上,结合财产税本身的特点来分析财产税对成为地方政府主体税种的原因和对地方政府的重要意义,最后提出其对中国城市地方财政逐步完善的启示。
Property tax has been the main means of raising revenue for urban local governments since it was created. Property taxation is the best choice among the sources of revenue available to local governments. Especially in the context of globalization, regionalization and the related increase in the requirements for the strength of regional governments in the region, property tax plays a key role in coordinating the relationship between taxation and economic development and rationalizing the relations between the state and local governments Increasingly important role. Based on the introduction of the property tax system in developed countries and regions, combined with the characteristics of property tax, this paper analyzes the reasons why property tax is the main tax type of local government and the significance to local governments. Finally, Put forward its enlightenment to the progressive improvement of local finance in Chinese cities.