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作 者:李丽琴[1,2]
机构地区:[1]福建江夏学院会计学院,福建福州350108 [2]福建省社科研究基地财务与会计研究中心,福建福州350108
出 处:《湖北经济学院学报》2016年第1期52-57,共6页Journal of Hubei University of Economics
基 金:福建江夏学院青年科研人才培养项目(JXS2014007)
摘 要:营改增全面扩围后,营业税作为地方主体税种的作用将逐步消失,确立地方税主体税种,重构地方税系是目前我国财税体制改革面临的重大问题。本文从均衡地方财力的视角探讨房产税与资源税充当地方税主体税种的可行性,通过SPSS对应分析发现房产税与资源税的税基分布与地区财力呈现互补性,其作为地方税主体税种不仅具有可行性,且能够起到均衡地区财力的作用。未来应进一步完善房产税与资源税的征收体制,为其均衡地区财力,充当地方税主体税种做好准备。After the overall expansion of Value added tax replaced business tax, the role of business tax as the main local tax will gradually disappear, establish the subject taxes, establishing the main local tax and refactoring local tax mechanism were major issues on the reform of finance-taxation system. This paper discuss the feasibility analysis of property tax and resource tax act as the main local tax from the perspective of balanced local resources. Through the correspondence analysis of SPSS, it found that the resource distribution of property tax and resource tax presents complementary with financial capacity.Property tax and resource tax sever as the main local tax not only feasible but also can balance financial capacity. The future establishment of local tax systems should further perfect the tax levy systems of property tax and resource tax, preparing for them to serve as the main local tax and balance regional financial resources.
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