财产税作为我国地方税主体税种的思考

Thought of Using Property Tax as the Local Main Body Tax in China

本文阐述了财产税作为地方税主体税种的理论及现实依据,分析了我国现行财产税难以承担起地方税主体税种的现状,指出了财产税作为我国地方税主体税种的改革思路。

This text expounds the theory and the gist of using the property tas local main body tax and the paper also puts forward the reform thought about how to use the property tax as the local main tax category in our country.