借鉴国际经验 建立我国财产税课税评估制度

Foreign Experiences on Tax Assessment for Property Tax System

随着经济全球化进一步深化以及我国市场经济体制的不断发展,改革和完善我国财产税制度日趋重要。课税评估作为确定财产税计税依据的重要方式,在财产税制度建设中具有重大意义。本文借鉴境外财产税课税评估的先进经验,提出了建立与国际惯例相一致、符合我国实际的财产税课税评估制度的建议。

With the development of economic globalization and marketization process in China, it becomes more and more important to reform and perfect property tax systems in our country. And as an important way to determine tax base, taxation assessment is of great significance in property tax reform. By drawing on experiences on taxation assessment in foreign countries, this paper puts forward some suggestions on the establishment of property tax system in phase with international conventions and practical situations in China.