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论规范和完善我国财产税制·蒋晓惠·财产税制是税收体系中重要部分。但是，在我国由于财产税制在整个税制中的地位和经济发展水平的制约，相对于所得税制、商品税制来说，财产税制改革的步子要小得多。目前随着我国国民经济的发展和人民收入水平的提高，财产税制的进一步...
On Standardizing and Perfecting Property Tax System in China · Jiang Xiaohui · The property tax system is an important part of the tax system. However, due to the restriction of property tax system in the whole tax system and the level of economic development in our country, the pace of property tax reform is much smaller than that of income tax system and commodity tax system. Currently with the development of our national economy and the improvement of the people’s income level, property tax system further ...