关于完善我国财产税制的研究  

The Research on Perfecting The Property Tax System of Our Country

作　　者：郭英杰[1] 徐静[2] 

机构地区：[1]山东大学,山东济南250100 [2]临沂市公路局,山东临沂276600

出　　处：《山东纺织经济》2005年第3期23-25,共3页Shandong Textile Economy

摘　　要：财产税作为地方税收的主要税种,是地方财政收入的主要来源。我国自1994年实行税制改革以来,财产税制得到了很大完善,在一定程度上适应了发展社会主义市场经济的需要。但我国财产课税制度还存在很多问题,已经严重滞后于市场经济的快速发展。本文通过对现行财产税制存在问题的分析,提出了完善我国财产税制的政策建议。The property tax is regarded as the main tax category of the local tax revenue,and it is also a main source of the local fiscal revenues。Since our country implemented the tax system reform in 1994,the tax system of the property has been largly perfected,and has met the need of developing socialist market economy to a certain extent。But there is still a lot of questions which made it lag behind the fast development of market economy seriously。This text passes the analysis to the existing problems of current property tax system,has put forward the policy recommenda- tions of perfecting our country , s property tax system。 '

关 键 词：财产税 遗产税 财产登记 财产估价 征管制度 中国 

分 类 号：F812.42[经济管理—财政学]