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从上海、重庆试点来看,房产税扩围并未对地方财政起到太大作用,但这并不意味着扩围后房产税就没有此功能,只因为征税范围、计税依据、税率等税制要素设计不合理。本文将基于地方财政角度以西安市为例,实证分析房产税改革会对地方财政产生显著性的影响,论证房产税的确能成为地方主体财源。
From Shanghai, Chongqing pilot point of view, the real estate tax expansion did not play a significant role in local finance, but this does not mean that expansion of the property tax does not have this feature, only because of the scope of taxation, tax basis, tax rate Other tax system design is not reasonable. This article will take Xi’an as an example from the perspective of local finance to analyze the real estate tax reform will have a significant impact on local finance, demonstration real estate tax can indeed become the main source of local financial resources.