local benefit tax

基本解释

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.
并提出了对居民的住宅课征不动产保有税的理论依据是不动产税的受益论，即居民享受了地方政府提供的公共服务，就应该为此而付费。
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.
分税制是一种长期的合理制度安排，但其成本机制也确实阻碍了中央和地方理想收益目标的实现。