我国地方税主体税种的方案选择——基于区域财力均衡的视角  

The Choice of the Local Government Main Tax Category——Based on the Perspective of Regional Financial Balance

作　　者：殷倩 费锐 Yin Qian;Fei Rui(Nanjing University of Finance and Economics Hongshan College,Zhenjiang Jiangsu 212413)

机构地区：[1]南京财经大学红山学院

出　　处：《对外经贸》2019年第10期149-152,共4页FOREIGN ECONOMIC RELATIONS & TRADE

基　　金：2017年度江苏省高校哲学社会科学研究基金项目“‘营改增’后地方税体系的构建研究——基于地区发展差异的视角”(项目编号:2017SJB2114)系列成果

摘　　要：营业税退出历史舞台后,地方税主体税种的缺失使得地方财政面临收入难题,重构地方税体系变得更为迫切。从税种属性、区域财力均衡等角度进行思考,认为所得税不适宜作为地方税主体税种,构建以房地产税为主体税种、资源税为补充的地方税体系是长期来看最合适的方案,并从简化合并流转环节税收、完善保有环节税收、建立健全房屋登记评估系统等方面提出构建房地产税的政策建议。After the business tax has withdrawn from the historical stage,the lack of local tax main tax category has made local government face financial problems,and it has become more urgent to reconstruct the local tax system.Basing on the perspective of the tax property and regional financial balance,this paper considers that income tax is not suitable as the main tax of local tax. Then suggests that building a local tax system supplemented by real estate tax as the main tax and resource tax is the most suitable solution in the long run and advises to carry on some reforms in the taxation link and the evaluation system of real estate tax.

关 键 词：主体税种 区域财力均衡 房地产税 资源税 

分 类 号：F812[经济管理—财政学]