从财产税制的功能谈我国财产税制的完善  

The Roles of the Wealth Tax System and Its Revelation

作　　者：黄国龙[1] 

机构地区：[1]华南师范大学经济与管理学院,广东广州510631

出　　处：《华南师范大学学报（社会科学版）》2008年第4期49-52,共4页Journal of South China Normal University：Social Science Edition

摘　　要：财产课税有其理论依据,财产税制有新的功能,学术界一些反对征收财产税的理由是片面的。必须尽快采取措施完善我国的财产税制。This article mainly discusses the roles of the wealth tax system and its revelation. The author firstly discusses its theoretical basis, and then, the role of the wealth tax system, argues about the grounds of opposing to the levy of wealth tax,and finally, puts forward propositions to perfect the wealth tax system of our country.

关 键 词：财产税 财产税制 贫富不均 

分 类 号：F810.422[经济管理—财政学]