财产税具有筹集财政收入、调节贫富差距和优化资源配置的功能。我国财产税的功能应定位于以筹集地方财政收入为主,兼顾调节贫富差距和资源配置。重构我国财产税法律制度,应注重财产税的收入筹集功能,将其发展为地方财政收入的主要来源,简化税制、整合税种,并完善财产税的征收管理及配套措施。 Property tax has the function of raising financial revenue, adjusting the gap between the rich and the poor, and optimizing the allocation of resources. The function of property tax in our country should be located mainly in raising local fiscal revenue, adjusting the gap between the rich and the poor and allocating resources. To reconstruct the legal system of property tax in our country, we should pay more attention to the income-raising function of property tax, develop it as the main source of local fiscal revenue, simplify the tax system and integrate the taxes, and improve the collection management and matching measures of property tax.