关于完善中国财产税制的几点建议

Several Advices of Improving China's property TaxSystem

财产税是世界各国普遍征收的税种,对平均社会财富,调节收入分配,抑制社会消费等方面,能起到积极的作用。中国在财产税制的建设方面相对落后,因此适当借鉴国际上的先进经验对完善中国的财产税制有着重要的意义。其中,财产税基的选择在财产税的征收中占有重要地位。世界各国对财产税基选择有所不同。但总的看来,财产税税基选择的最基本原则是要根据具体国情,使征收具有一定的可操作性。

Property tax is a common type of tax all over the world, which has the positive effects about equalizing the social wealth, regulating the income distribution and restraining social consumption. China has long way to develop in building property tax system, so it is very important to learn the advantage experiences from other countries. Among these, the selecting of property tax base plays a big role in levying the property tax. Different country has different choice of selecting property tax base. Whatever, the fundamental principle is that we should select property tax base according to our basic condition, making the levying more practical.