摘要
财产课税历史悠久， 曾是一国财政收入的主要来源。近年各国财产课税实践表明， 尽管其在税收体系中的主体地位不复存在， 但在保证地方财政收入、公平社会财富分配、调节人们收入水平等方面具有其他税种不可替代的作用， 改革和完善财产课税制度有着非常重要的意义。本文首先从世界各国财产课税制度的发展概况出发， 充分认识到各国财产课税制度发展的共性， 同时针对我国财产课税制度所存在的问题， 借鉴国际上先进经验和做法， 最后提出改革和完善我国财产课税制度的构想。
Taxation on property existed thousands of years ago and was the mainstay of fiscal revenue in a country. However, in recent years, its practice in various countries has indicated that property tax system plays an active role in guaranteeing local revenue, distributing social wealth equitably and adjusting level of people's income, though its main position has no longer existed in tax system. Reforming and Improving property tax system has its extremely important significance. This paper begins with the survey of its development in the world, then fully recognises its generality of the development. Focusing on the existing problems of property tax system in our country, I give my suggestion of reforming and improving our property tax system on the basis of making use of the advanced experieusence and practice of other countries for reference.
出处
《中央财经大学学报》
CSSCI
2000年第1期17-21,共5页
Journal of Central University of Finance & Economics
关键词
财产课税制度
房产税
土地税
遗产税
赠与税
Property tax system House tax Land tax Inheritance tax and gift tax
