In the unite states , local fiscal revenue mainly comes from property taxes , which account for approximately80 % of local fiscal revenue , while housing property tax is the most important part of property taxes 在美国，地方财政收入主要来自财产税，占地方财政收入的80 %右，而房产税是财产税最重要的组成部分。
In the unite states , local fiscal revenue mainly comes from property taxes , which account for approximately 80 % of local fiscal revenue , while housing property tax is the most important part of property taxes 在美国，地方财政收入主要来自财产税，占地方财政收入的80 %左右，而房产税是财产税最重要的组成部分。
Therefore , china shall take initiatives to expand the range of real estate taxation and increase the fiscal revenue for the government , hence establishing the dominant position of real estate taxes in local fiscal revenue 因此，我国应积极扩大房地产税的课税范围，增加政府的财政收入，从而确立房地产税在地方财政收入中的主体地位。
However the proportion of the local fiscal revenue has been declining constantly , leading to a significant decrease in local financial power , at the same time the growth rate of local expenditure is obviously higher than local revenue 然而地方财政收入占国家财政收入的比重却不断下降,导致地方财力大幅度下降,与此同时地方财政支出增长比例亦明显高于财政收入的增长比例。
In this paper , we collect groups of economical data of some domestic cities where definite allowance standard of ah have been defined . some factors , including gdp , local finance , resident ' s income , average rent price in renting market , are most influent 文章搜集已经确定配租标准的国内各城市的各种经济数据指标，通过定量分析，提出国内生产总值、地方财政收入、居民收入、房屋租赁市场平均租赁价格等是影响标准制定的主要因素。
Land tax not only is the important content of local tax system and the major source of local revenue , but also plays an important role in adjusting land resources allocation , promoting land resources rational transference , protecting cultivated land resources and reducing the waste of land resources under the market economy 土地税收不仅是地方税体系的重要内容，是地方财政收入的重要来源，同时也是市场经济条件下调节土地资源配置，促进土地资源的合理流动，保护耕地资源，减少土地资源的浪费等方面发挥重要作用。
With the guidance of the 16th party congress spirit , conducted by the public finance theories , using the methods which combine the theoretical and empirical analysis , qualitative and quantitative analysis , data and on - the - spot research together , on the base of the analysis of the state of fujian tax and fee , the article mainly studies the level of fujian macroscopic tax burdens , the sources and structure of government fee , the depended degree of local financial income versus government fee , and their problem existed 本文以“十六大”精神为指南，以公共财政理论为指导，运用理论分析与实证研究相结合、定性与定量分析相结合、资料调研与实地调研相结合的方法，在对福建省税收与收费基本状况分析的基础上，重点研究了福建省的宏观税负水平、政府收费的来源与结构、地方财政收入对政府收费的依存度，探讨了存在的问题。
The study adopted multiple research methods , such like case study , semi - structured interview , in - depth interview , group interview , structured questionnaire , and collecting the second - hand materials etc . the main conclusions are : the sugarcane industry is the pillar industries in xiangzhou county and it is the main sources of local fiscal revenues and local farmer ' s income 本文主要方法采用案例研究、半结构访谈、个体访谈、小组座谈、问卷调查、二手资料的收集等方法。主要结果和结论是：蔗糖业是象州县经济的支柱产业，是地方财政收入和农民群众增收的主要来源，是今后继续发展的优势产业。
Education expenditure in rural primary and middle schools is shorter than before a series of problems about serious shortage of public expenditure in rural primary and middle schools , abnormal charge in it , being behind in payment of teachers , invading and occupying education expenditure and abnormal apportion from society have n ' t been solved completely and the trend of some problems is aggravating 特别是，农村实行税费改革政策后，地方财政收入骤减，农村中小学校教育经费更加不足。公用经费严重短缺，学校乱收费现象严重；拖欠教师工资；教育经费被挤占和挪用；社会各种乱摊派伸手学校等一系列问题并未从根本上得到解决，且有些问题有加激的趋势。
The reform of the real estate tax should be aimed at appropriately increasing the revenue of the local governments by combining some forms of taxation and improving tax factors of some taxation in accordance with the principle of fairness and efficiency so that the routine expenditure of the local governments can be satisfied on the one hand and sufficient funds for the social security of the farmers who lost their lands can be guaranteed on the other ; in addition , the land resources can be better regulated and excessive demand for land and overheated property development can be reined in so as to increase the efficiency of land utility 我国房地产税的改革方向应为：在公平与效率兼顾的条件下，通过合并部分税种、完善部分税种的课税要素等措施来适度增加地方财政收入，一方面满足地方财政的正常开支，另一方面为失地农民的社会保障提供充足的资金，同时，增强其对土地市场的调控能力，抑制对土地资源的过度需求以及房地产的过度开发，提高土地资源的使用效率。
