摘要
改革和重构我国财产税制势在必行。借鉴国际财产课税经验 ,分析我国现行财产课税存在的缺陷 ,改革我国的财产税制 ,应兼收并蓄综合财产税税基较宽与个别财产税便于控管的优点 ,整合现行财产税类各税种及其它相关税种 ,建立统一的财产税 ,分别设置税目 ,分项进行课征。
It is imperative under the circumstances to reform and reconstruct our national property taxation system.Drawing on the experience of international property taxable experience,analyzing the imperfection of our current national property taxation system and reforming our national property taxation system,require compatible embrace of the advantages that the comprehensive property tax datum is comparative broad and individual property tax is easy to regulate and control,while on the other hand integrate current variety of property tax and other relevant kind of tax to establish unified property tax,set up tax item respectively and levy duty according to different items.
出处
《武汉大学学报（哲学社会科学版）》
北大核心
2003年第6期704-710,共7页
Wuhan University Journal：Philosophy & Social Science
关键词
借鉴
国际经验
重构
财产税制
refer
international experience
reconstruct
property tax
