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现代财产课税在市场经济国家是与商品课税和所得课税并立的三大税系之一,其地位不容忽视与替代。中国现行税制以商品课税和所得课税为核心,固然有其现实必要性与合理性,但随着社会主义市场经济的建立与完善、财产私有化程度的提高、财产使用制度的变化以及加入WTO后与世界接轨的需要,财产课税的重要性日益突出。如何改革与完善现行财产税制,在确立其地方主体税种地位的同时,发挥其保证财政收入、公平社会财富分配及优化资源配置的作用,成为税制改革的又一热点问题。
Modern taxation of property in a market economy is one of the three tax systems which are parallel to the taxation of goods and income tax. Its status can not be ignored or replaced. However, with the establishment and improvement of the socialist market economy, the degree of privatization of property, the change of the system of property use, and the accession to the existing system of taxation, The need to integrate with the world after WTO, the importance of property taxation has become increasingly prominent. How to reform and perfect the present property tax system has become a hot issue in the tax system reform when it establishes the tax status of its local entities and at the same time plays its role of guaranteeing fiscal revenue, equitable distribution of social wealth and optimizing the allocation of resources.