我国财产税改革的阶段化路径研究

The Phase-in Strategy of Property Tax Reform in China

财产税是适合我国地方政府的主体税种。财产税制度的改革和完善必须分阶段逐步推进,主要可以分为两个阶段,第一阶段将征税范围主要限制在财富积累程度高、人均负税能力强且房地产市场发达的城市地区,第二阶段再将征税范围扩展至乡镇和农村。

Property tax is a good candidate to be China＇ s local major own - tax source. According to the analy- sis, property tax reform should have two stages, the first stage is to apply it in the urban areas and at the second stage, it can be carried out in the whole nationwide.