在我国政治经济形势和环境发生深刻变化,国家宏观调控的任务比较繁重的情况下,我国财产税制确实到了非改不可的地步,而且也面临着恰逢其时的改革时机。换言之,推进财产税制改革不仅具有历史必然性,而且也具备了现实可能性。 With the profound changes in our country’s political and economic situation and environment and the heavy task of state macro-control, the property tax system in our country has indeed reached an unmanaged stage. At the same time, it is also facing an opportune time for reform. In other words, pushing forward the reform of property tax system not only has the historical inevitability, but also possesses the realistic possibility.