国外城市地方财政主要来源——财产税对地方政府的重要意义

财产税自产生以来就是城市地方政府筹集收入的主要手段，尤其在全球化、区域化以及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。以地方财政、地方税制为出发点，结合财产税本身的特点来分析财产税对地方政府的重要意义。

Main Sources of Foreign Local Income

The property tax has been the primary means of raising revenue of the local governments since it was created;the property tax is the best choice in the sources of income available to local governments. Particularly in the context of globalization,regionalization and the related strength of the regional local government,property taxes play an increasingly important role in the coordination of tax and economic development of the relationship between state and local governments. This paper starts from the local finance,local tax system,combined with the characteristics of property taxes,and discusses the significance of property taxes to the local government.