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现行财产税制的局限性决定了其全面改革的必要性和艰巨性。我国应从宏观着眼,对财产税制进行体系化、结构性的全面改革,以充分发挥财产税各项职能。
The limitation of current property tax system determines the necessity and arduousness of its comprehensive reform. From a macro perspective, our country should systematically and structurally reform the property tax system to give full play to all the functions of property tax.