完善我国财产税结构的思考  

Research on How to Improve the Structure of China's Property Tax

作　　者：刘植才[1] 

机构地区：[1]天津财经大学经济学院

出　　处：《财贸经济》2012年第2期12-19,共8页Finance & Trade Economics

基　　金：天津市社科规划项目"改革完善我国财产税制度研究"(编号:TJYY06-027)的研究成果之一

摘　　要：本文通过对我国现行财产税收入总量及其结构的分析,揭示了近年来财产税占我国税收总额比重不断提高、动态财产税超常增长现象背后存在的风险和隐忧,并针对导致财产税结构失衡的原因,提出了完善我国财产税结构、优化财产税制度及其功能的基本思路与具体对策。By carrying out total and structural analysis of the current property tax of China, the author revealed the risks and potential hazards hidden behind the phenomena, including the continuous increase of the ratio of the amount of property tax to the total tax revenue of China as well as the supernormal growth of the dynamic property tax revenue. What is more, the author advanced several targeted countermeasures to solve the imbalance problem existing in the current China＇s property tax system, which included improving the structure of property tax and optimizing the system and functions of property tax.

关 键 词：财产税制度改革 完善税制结构 地方财政收入风险 

分 类 号：F812.42[经济管理—财政学]