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本文致力于探讨房地产税开征的制度基础问题,即在什么样的政治经济制度环境下,市场价值体系的房地产税能得以建立并有效运行。本文的结论是,集合如下维度的民主财政制度要素~—地方自治和可问责性、财政分权和体现受益原则、地方财政的配置、产出效率与恰当的分区以及格罗夫斯——克拉克机制,市场价值体系的房地产税方能落地生根。没有上述制度基础做支撑,房地产税的改革就无法成功。
This article is devoted to discussing the basic problem of the system of real estate tax levying. In what kind of political and economic system environment, the real estate tax of the market value system can be established and run effectively. The conclusion of this paper is that the elements of a democratic finance system integrating the following dimensions: local autonomy and accountability, the principle of fiscal decentralization and representation, the allocation of local finance, output efficiency and appropriate zoning, and the Groves- Clarke mechanism, the real estate tax market value system can take root. Without the support of the above system, the reform of real estate tax can not be successful.