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改革我国的财产税制应兼收并蓄,建立统一的财产税。其目标模式是:拓宽税基,扩大财产税的调节范围;统一名称,整合税种,明确界定财产税的税种属性;提高比重,充分发挥财产税的应有功能;适度分权,提高地方政府的积极性。改革前后的财产税制存在着明显的差别,建立统一的财产税的积极效应将会是巨大的也是可行的。
The reform of China’s property tax system should be eclectic and establish a unified property tax. The target model is to broaden the tax base and expand the regulatory scope of property tax; to unify the name, integrate taxes and taxes, clearly define the tax attributes of property tax; to increase the proportion and give full play to the due functions of property tax; Positivity. There is a clear difference between the property tax system before and after the reform and the positive effect of establishing a unified property tax will be huge and feasible.