财产税:发达国家城市财政主要来源

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:the Main Tax of the Local Government Revenue in Developed Countries

Property tax is always the main revenue-raising measures for local government,and among the available revenue sources,property tax is the best choice.Especially under the circumstances of globalization,rationalization and the requirement to promote local governments' regional strength,property tax is playing an increasingly important role in property tax system to coordinate with the economic development and the adjustment of relationship between state and local government.This paper is based on the local government revenue and the local government tax system,first it introduces the property tax system of developed countries,then it draws on the unique characteristics of property tax to analyse its significance to local government and the reason why it becomes the main revenue sources of local government.Finally,this paper proposes the inspiration of the perfection to China's local government revenue system.