借鉴国际经验 完善我国财产税制  

Drawing on Experiences from Other Countries to Perfect Property Tax System in China

作　　者：黄国龙[1] 

机构地区：[1]华南师范大学经济管理学院,广东广州510631

出　　处：《涉外税务》2008年第8期42-45,共4页International Taxation In China

摘　　要：西方国家大都有较完善的财产税制。本文在借鉴西方发达国家财产税制的基础上,提出我国的财产税制改革方案:开征财产净值税和遗产税,①并完善相关配套征管制度。There are relatively perfect property tax systems in most of the Western Countries. Based on experiences of property tax system from these countries, this paper proposes a systematic design for property tax reform in China： starting to levy net worth tax and inheritance tax while perfecting corresponding tax collection and administration at the same time.

关 键 词：财产税制 财产净值税 遗产税 

分 类 号：F812.42[经济管理—财政学] F813.13