local benefit tax

基本解釋

The theory basis of levying upon dwelling house is the benefit view of property tax, that is to say residents who enjoyed the local public service should pay for it.
并提出了對居民的住宅課征不動產(chǎn)保有稅的理論依據(jù)是不動產(chǎn)稅的受益論，即居民享受了地方政府提供的公共服務(wù)，就應(yīng)該為此而付費。
Tax division system is a long-term and reasonable system arrangement but the cost mechanism has actually become the obstacle for central government and local government to realize ideal benefit goals.
分稅制是一種長期的合理制度安排，但其成本機制也確實阻礙了中央和地方理想收益目標的實現(xiàn)。