提升地方政府治理能力的房产税税制改革研究——以黑龙江省为例

地方政府公共服务体系的构建,城乡间公共服务差距的缩小,是地方政府治理能力水平的重要指标之一。地方政府公共服务能力的水平,有赖于地方财政收入的有利支撑。目前我国地方税收体系不够完善,地方政府很难从中取得大比例的收入支撑,建立地方主体税种,继续推进房产税改革试点,适时扩大房产税试点,对于地方财政收入,提升地方政府治理能力起到一定的促进作用。以黑龙江省为例提出了房产税改革的公平原则、财政原则与效率原则三位一体的税收原则体系。

Governance capacity of the local government; public services; property tax reform...

Public service system construction of local government,narrowing the gap between urban and rural public service, are the most important indicator of the local governance capacity indicators. Local government public service capability depends on the favorable support of the local fiscal revenue. Currently not perfect local tax system in China, from which it is difficult to obtain a large proportion of local government income support, tile establishment of local taxes, continuing to promote the trial reform of the property tax, and expanding property tax pilot, local revenue, enhancing the capacity of local governance play a facilitating role.Hei- longjiang province as an example to put forward the reform of house property tax principle constructing the principle of fairness and fiscal principle the principle of efficiency,and put forward the real estate-tax reform to cultivate local taxa- tion subject.