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构建财产税为我国地方主体税种的文献述评 被引量:7

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摘要 分税制改革以后,我国地方财政资金瓶颈突显,地方税主体税种的缺失引人关注。而从国际经验来看,财产税一般作为地方主体税种而存在,鉴于此,将财产税构建为我国地方主体税种的呼声颇高。但是,构建财产税为我国地方主体税种是否可行,尚待研究与探讨。通过对国内外学者关于财产税与地方财政关系的研究成果进行梳理总结,以期对我国地方主体税种的构建有更深刻的认识。
作者 李铁
机构地区 厦门大学财政系
出处 《理论探讨》 CSSCI 北大核心 2010年第6期94-97,共4页 Theoretical Investigation
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