论我国财产税制的重构  

On Restructuring the Property Tax System in China

作　　者：丁芸[1] 

机构地区：[1]首都经贸大学

出　　处：《税务研究》2006年第9期31-34,共4页

摘　　要：改革和完善我国财产税制必须从宏观着眼,对现行财产税类的各个税种和其他税系中的相关税种进行结构性整合,重构我国的财产税制,设置统一的财产税,确立其地方主体税种地位,使之真正发挥在组织财政收入、公平社会财富方面的效用。本文分析了财产税重构的必要性,并提出对我国财产税体系重构的具体建议。This article argues that, the reform and perfection of property tax system in China should be carried out from macro economic perspective and be based on the recombination of main property taxes and other correlative taxes. A uniform property tax should be established to insure its local primary tax status, which is to exert the effects of maintaining fiscal revenue and distributing social wealth. The article analyses necessities of property tax reform, and puts forward some detailed policy suggestions.

关 键 词：财产税制 物业税 车船税 遗产税与赠与税 

分 类 号：F812.42[经济管理—财政学]