摘要
我国的生产力发展水平、生产资料公有制、按劳分配的分配制度及传统观念的束缚使现行财产税出现种种不尽人意之处。建议通过借鉴国外做法 ,建立适合我国国情的财产税体系 ;尽快开征遗产税和赠与税 ;规范税种 ,提高其在税制体系中的比重 ;适度下放立法权 ,建立和健全相关法律法规。
The present property tax is not perfect because of some problems,such as development of productive forces,public ownership of the means of production,distribution system on the basis of labour and the fetters of the traditional concepts.In view of the above-mentioned facts,some proposals are made in the following:set up a system of property tax which is fit to ours ,levy estate tax and gift tax,normalize categories of taxes,transfer the legislative authority to lower levels,and perfect relative laws and regulations.
出处
《税务与经济》
北大核心
2000年第4期34-36,共3页
Taxation and Economy
