构建以财产税为地方税主体税种的政策分析

我国地方税主体税种的缺失,导致地方政府的财权与事权严重不匹配,无法满足其提供地方公共支出的需要,影响了税收调节功能的发挥。因此,如何选择地方税主体税种是地方税体系建设要解决的最根本的问题。通过分析我国目前地方税体系的现状,同时明确地方税主体税种选择的导向,提出了确立财产税为我国地方税主体税种的目标模式,并配备相应的改革设计方案,为今后我国地方税主体税种的选育提供一定的参考价值。

Policy Analysis of the Construction of the Main Local Taxes with Property Tax

The loss of the main category of local tax, which has caused local government＇s property rights and administrative power mismatch, unable to raise sufficient financial resources to meet public demand for goods, exerting a bad influence on the regulation function of tax. Therefore,how to choose the local duty is the core of the local tax system. By analyzing the present situation of the local tax system and pointing the right direction for the selection of main local taxes, we have put forward property tax as the main local tax mode and the corresponding reform design, thusproviding a reference for main local taxes selection.