从两种观点看财产税的税收归宿问题  

Two Different Views about the Incidence of Property Tax Revenue

作　　者：张晨烨[1] 

机构地区：[1]对外经济贸易大学国际经济与贸易学院,北京100029

出　　处：《吉林化工学院学报》2015年第12期117-121,共5页Journal of Jilin Institute of Chemical Technology

摘　　要：重点对财产税税收归宿的两种不同观点进行了分析,并对其差异进行简单比较,分析两种观点哪种更为合理,最后提出初步的政策建议。Two different views about the incidence of property tax revenue are analyzed and a comparison is made between them,showing which is more reasonable. Some policy-making suggestions are put forward.

关 键 词：财产税 税收归宿 传统观点 资本税观点 

分 类 号：F812[经济管理—财政学]