论物业税能否成为地方财政的主体税源

物业税征收的主要目的之一便是使之成为我国地方财政的主体税源,而这一目的能否实现取决于物业税的征收方案。针对不同物业税征收方案进行对比分析,得到的结论是仅合并房地产保有环节税种不足以使物业税成为地方财政的主要来源,将土地出让收入纳入物业税的征收,才有可能使物业税成为我国地方政府的主体税源。

Discussion on Whether Property Tax Can Be the Main Source of Local Fiscal Revenue

One of the main purposes of levying property tax is to make it become the main source of local fiscal revenue in China,and whether this aim can be achieved depends on the property tax collection program.By comparing the strategies of different property tax collection programs,it can be concluded that only consolidating the existing real estate taxes on holders is not enough to support the local fiscal revenue.If land leasing revenue is included in property tax,it will be possible to make property tax become...