The paper proposes that the goal of real estate tax reform should be raising stable and sustainable fiscal revenues for local governments based on the current situation of fiscal difficulties of local governments and the theory of Real estate tax, and tri
The paper proposes that the goal of real estate tax reform should be raising stable and sustainable fiscal revenues for local governments based on the current situation of fiscal difficulties of local governments and the theory of Real estate tax, and tri
本文根据我国地方财政运行的现状，结合房地产税的理论分析，提出房地产税改革的主要目标应定位为地方政府提供稳定可持续的收入来源，并以成都市为案例来说明改革后的不动产税是否能够成为市级财政的主体税种。