借鉴国际经验完善我国财产税税权分配被引量：1

Improving Property Tax Right Distribution in China by Referring to International Experiences

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摘要确立我国财产税税权在中央与地方政府间的合理分配,除遵循一般性税权划分原则、借鉴国外先进经验外,需要结合我国国情,将政策着力点集中在以下方面:确立地方性税种的财产税税收体制;财产税税基决定权限应归属中央政府,而财产税税率决定权限应采取中央和地方共享的方式;将财产税的征收管理权限赋予地方政府。 In order to establish rational distribution of property tax right between central and local governments, China＇s actual situation shall be well considered in addition to abiding by general principles of tax jurisdiction and referring to advanced experiences of foreign countries, and the focus of governments shall attach to the following aspects： property tax system for local tax items shall be established; the decision-making power of property tax base shall belong to central government, and the decision-making power of property tax rate shall be shared between central and local governments; and the collection and administration of property tax shall be given to local govemments.

作者陈旭佳冯海波

机构地区暨南大学经济学院

出处《涉外税务》 CSSCI 北大核心 2011年第11期39-42,共4页 International Taxation In China

关键词财产税税权分配 Property tax Tax right distribution

分类号 F812.42 [经济管理—财政学]

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