摘要
探讨财产税作为地方税主体税种的理论及现实原因,分析我国现行财产税的缺陷,有利于建立与完善我国财产税体系。
This article makes an exploration of the theoretic and pratical reasons why the property tax can be as the main tax of the local tax system, and analyses the disadvantages of actual property tax in our country. Based on this, the author puts up some material conceptions as to how to construct and perfect Chinese property tax system.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2005年第12期19-23,共5页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
