对完善我国财产行为税管理的思考

Some Reflections on Property Behavior Taxation Improvement

随着市场经济的发展和我国税制改革的稳步推进,我国财产行为税收入在近年增长迅速。本文基于实践经验对我国财产行为税的现状进行分析,并在此基础上提出完善财产行为税的基本思路和具体措施。

With the steady progress of market economy and tax reform, the revenue of property behavior tax is growing rapidly in recent years. Based on practical experience,this paper puts forwards basic ideas and specific measures to improve the property behavior taxation in China.