摘要
西方国家大都有较完善的财产税制。本文在借鉴西方发达国家财产税制的基础上,提出我国的财产税制改革方案:开征财产净值税和遗产税,①并完善相关配套征管制度。
There are relatively perfect property tax systems in most of the Western Countries. Based on experiences of property tax system from these countries, this paper proposes a systematic design for property tax reform in China： starting to levy net worth tax and inheritance tax while perfecting corresponding tax collection and administration at the same time.
出处
《涉外税务》
CSSCI
北大核心
2008年第8期42-45,共4页
International Taxation In China
关键词
财产税制
财产净值税
遗产税
Property tax system
Net worth tax
Inheritance tax
