摘要
财产税是世界上很多国家地方财政收入的重要来源。随着上海、重庆房产税的实践,我国财产税改革日益清晰。未雨绸缪,加强对财产税的研究,应该是地方税务机关的一项重要课题。
Property tax is a critical source of local finance income in many countries worldwide. With the practice of the pilot project in Shanghai and Chongqing, the property tax reform in China is getting a clearer picture progressively. To plan ahead, strengthening the study on property tax shall be a critical task for local tax authorities in China.
出处
《涉外税务》
北大核心
2013年第6期26-28,共3页
International Taxation In China
关键词
财产税
地税部门
税制改革
Property tax Local tax bureau Tax reform