不动产税应成为我国市级财政的主体税种——以成都市为例

Real Estate Tax Should be a Main Tax of Municipal Public Finance

不完善的分税制财政体制经过十多年的运行,其负面影响日渐突出,已经影响到经济发展和社会稳定。本文根据我国地方财政运行的现状,结合房地产税的理论分析,提出房地产税改革的主要目标应定位为地方政府提供稳定可持续的收入来源,并以成都市为案例来说明改革后的不动产税是否能够成为市级财政的主体税种。

The imperfect state- local dual public finance system has been carried out for more than a decade, while its negative effects become increasingly obvious and impede the economic development and social stabihty. The paper proposes that the goal of real estate tax reform should be raising stable and sustainable fiscal revenues for local governments based on the current situation of fiscal difficulties of local governments and the theory of Real estate tax, and tries to prove that real estate tax can be a main source of revenues for municipal public finance by taking Chengdu as an example.