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目前我国财产税制度还很不完善,财产税收入主体地位不突出;财产税体系不完整;税制设计不合理;税收优惠政策过宽过滥。在我国已经加入WTO,分税制财政体制改革不断深化的背景下,尽快改革和完善财产税制已成为理论界和实际工作者的共识。对我国财产税问题,必须从宏观着眼,突破现行税制的束缚,完善财产税管理体制以及完善与财产税相关的配套制度。
At present, China’s property tax system is still not perfect, property tax revenue is not the dominant subject status; property tax system is not complete; tax system design is unreasonable; tax incentives too wide. Under the background that our country has joined the WTO and the tax-sharing system has deepened, the reform and improvement of the property tax system as soon as possible has become the consensus of theorists and practitioners. We must look at the issue of property tax from the macro point of view, break through the shackles of the current tax system, improve the property tax management system and improve the property tax-related supporting system.