摘要
财产税是一个古老的税种,是现代税制的三大课税体系之一。财产税属于直接税,它不易转嫁,不易隐匿,在我国税制体系中为辅助性税种,以弥补流转税和所得税的不足。未来它将是一个非常有前途的税种。现行财产税:房产税、城市房地产税、契税存在着城乡不一样、内外不一样、房产税范围不规范等问题,这些问题对经济有一定的影响,完善现行财产课税制度应有相应的对策。
Property tax is an old tax.It is one of the three moderm tax system.It is a direct tax.It is dificult to be transfered and concealed.At present,property tax is a auxiliary tax in our tax system.It exists so that it can make up the short-coming of circulating tax and house property tax.In the future,property tax will be a very promising tax.This article analyse the problems in the property tax,and raise the countermeasure on the property tax system.
出处
《陕西省行政学院陕西省经济管理干部学院学报》
2003年第3期69-70,共2页
Journal of Shaanxi Administration School and Shaanxi Economic Management School
