摘要
财产税不仅是一种历史悠久的税收形态,而且是当今各国税制体系的重要组成部分,具有其他税种难以替代的作用。我国现行财产税制度在改革开放后虽然有所发展,但仍存在着税种缺失、税制老化等诸多问题,亟待改革。
Property tax has a long history, it＇s an important component part of tax system in countries. Though China＇s tax system in effect has been improved since adopting a reform - opening policy, it still has many problems to be improved,
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2006年第1期7-12,共6页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
财产税制度
税制改革
物业税
遗产税
Property tax system
tax system reform
state service tax
legacy tax
