摘要
改革地方税体系,构建地方税主体税种,使地方拥有成长性和收入潜力均较好的功能性主体税种,是完善现行税制体系的迫切要求。资源税和房地产税的特殊性和我国的现实经济状况,使资源税和房地产税作为地方税主体税种具有极强的可行性。
Reform of local taxation system and local taxes of the main building taxes,the local ownership and income growth potential of the main taxes than good functionality,is to improve the existing tax system and demand.Resources,the special tax and real estate taxes and the reality of our economic situation,resources tax and property tax as the main local tax taxes is highly feasible.
出处
《中央财经大学学报》
CSSCI
北大核心
2010年第10期21-24,共4页
Journal of Central University of Finance & Economics
基金
2009年湖南省哲学社会科学基金项目"构建以资源税和财产税为主体的地方税系研究"(项目编号09CGB06)的阶段性成果之一
关键词
资源税
房地产税
地方税
主体税种
Resource tax Property tax Local taxes The main taxes
