| 论"二元互补"的地方主体收入结构 |
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| 引用本文： | 凌岚.论"二元互补"的地方主体收入结构[J].涉外税务,2007,232(10):14-18. |
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| 作者姓名： | 凌岚 |
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| 作者单位： | 天津财经大学财政系,天津,300222 |
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| 摘 要： | 地方政府主体税种与财源的选择,一直是近年来我国财政、税收理论界与实务界关注的重要课题之一。本文在借鉴以美国为代表的市场经济国家及经济转型国家(前苏东国家)经验的基础上,结合我国城市化发展的前景,阐述了这样一个基本观点:在未来的10～15年内,蓬勃发展的城市经济将是我国地方财政收入增长的源泉,城市物业税和使用者收费将组成"二元互补"的地方主体收入结构。
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| 关 键 词： | 城市化 财产课税 城市物业税 使用者收费 |
A Study on Dual Principal Revenue Sources for Local Governments in China |
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| Lan Ling.A Study on Dual Principal Revenue Sources for Local Governments in China[J].International Taxation In China,2007,232(10):14-18. |
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| Authors: | Lan Ling |
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| Abstract: | The option of principal taxes and revenue sources for local governments has long been a paramount issue for academic and practical world in China. After drawing on experiences from market econo- mies and some transitional countries, the paper argues that the dynamic development of urbanization in China will become a revenue engine, and property tax and user charges will be the dual principal revenue sources for local governments within the near future of 10 to 15 years. |
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| Keywords: | Urbanization Property tax Real estate tax user charges |
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