论我国财产课税制度的改革  

The reform of system of property levy tax

作　　者：娄爱花[1] 

机构地区：[1]西安财经学院财税系,陕西西安710061

出　　处：《陕西省行政学院陕西省经济管理干部学院学报》2003年第3期69-70,共2页Journal of Shaanxi Administration School and Shaanxi Economic Management School

摘　　要：财产税是一个古老的税种,是现代税制的三大课税体系之一。财产税属于直接税,它不易转嫁,不易隐匿,在我国税制体系中为辅助性税种,以弥补流转税和所得税的不足。未来它将是一个非常有前途的税种。现行财产税:房产税、城市房地产税、契税存在着城乡不一样、内外不一样、房产税范围不规范等问题,这些问题对经济有一定的影响,完善现行财产课税制度应有相应的对策。Property tax is an old tax.It is one of the three moderm tax system.It is a direct tax.It is dificult to be transfered and concealed.At present,property tax is a auxiliary tax in our tax system.It exists so that it can make up the short-coming of circulating tax and house property tax.In the future,property tax will be a very promising tax.This article analyse the problems in the property tax,and raise the countermeasure on the property tax system.

关 键 词：财产税 税制体系 辅助性税种 财产课税制度 房产税 城市房地产税 契税 

分 类 号：F812.42[经济管理—财政学]