【摘要】 构建县级政府的主体税种是使其摆脱财政困境的有效途径。物业税作为在房地产保有环节征收的一种财产税,具备成为县级政府主体税种的客观条件,也具有成为县级政府主体税种的天然禀赋。把物业税构建成为我国县级政府的主体税种既是我国县级政府开辟财源的现实选择,也为我国物业税改革提供了新的视角与思路。更多还原

【Abstract】 Constructing the main tax of county-level government is an effective way to keep it out of financial distress.The real estate tax as one kind of property tax,has some objective conditions to become into the county-level government main tax,and also has natural endowment to become into the county-level government main tax.Constructing real estate tax as our country county-level government’s main tax is not only our country county-level government to tap financial resources the reality choice,also has provided the new angle and mentality for our country to reform the real estate tax.更多还原