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地方政府主体税种与财源的选择,一直是近年来我国财政、税收理论界与实务界关注的重要课题之一。本文在借鉴以美国为代表的市场经济国家及经济转型国家(前苏东国家)经验的基础上,结合我国城市化发展的前景,阐述了这样一个基本观点:在未来的10～15年内,蓬勃发展的城市经济将是我国地方财政收入增长的源泉,城市物业税和使用者收费将组成“二元互补”的地方主体收入结构。
The choice of the tax categories and sources for the local government has always been one of the important topics of concern to the fiscal and taxation theorists and practitioners in recent years. Based on the experience of the market economy countries represented by the United States and the countries with economies in transition (former Soviet Union and Eastern countries), this article expounds the basic view that in the future 10 to 15 years, based on the experience of urbanization in our country, The development of urban economy will be the source of local fiscal revenue growth in our country. The urban property tax and user charges will form the local main income structure of “dual complementarity.”