财产税制度存在的缺陷及其改革构想  

The Imperfection of Property Tax System and Its Reform Ideas

作　　者：陈怀珍[1] 

机构地区：[1]福建师范大学公共管理学院,福建福州350007

出　　处：《沈阳工程学院学报（社会科学版）》2014年第3期344-347,共4页Journal of Shenyang Institute of Engineering:Social Science

摘　　要：作为一种历史悠久的税收形态,财产税虽然在当今各国的税制体系中已不再占据主体税地位,而成为与流转税和所得税相配合的辅助性税制成分,但它在筹集财政资金、公平分配社会财富与调节社会经济方面依然发挥着其他税种不可替代的作用。通过介绍财产税的定义、特点和作用,从静态财产税和动态财产税两方面分析了我国财产税制度存在的缺陷和不足,同时借鉴美国和印度尼西亚的经验,从税率、税基以及完善主体税种等方面提出了优化我国财产税制的建议。Property tax, as a tax form with a long history in the tax systems all over the world,is no longer in dominant position, and becomes the auxiliary system components to match the turnover tax and income tax. However, It is still playing the irreplaceable role in terms of raising funds, fair distribution of social wealth and regulating social economy. The paper analyses the defects and deficiencies of our property tax system from two perspectives of static and dynamic tax systems. At the same time, we can learn from the experience of America and Indonesia and put forward the suggestions of optimizing property tax system in terms of tax rate, tax base, and perfecting the main tax category.

关 键 词：财产税 静态财产税 动态财产税 制度缺陷 

分 类 号：F812.2[经济管理—财政学]