财产课税税种设置的国际比较：以G20为样本

An International Comparison of the Property Tax Systems: The Case of the G20

本文以除中国、欧盟以外的其他G20成员为样本考察财产课税的税种类型与税种组合方式。在税种类型方面,将财产课税划分为综合财产税与分类财产税,进而将分类财产税划分为财产占用税与财产转让税,并将财产占用税划分为不动产占用税、动产占用税与资产税,将财产转让税划分为财产有偿转让税与财产无偿转让税。在税种组合方式方面,将财产课税划分为分类财产税制度、综合财产税制度与分类综合财产税制度三种模式,并将分类财产税制度划分为财产占用领域全域财产税制度、非全域财产税制度和财产占用与转移领域全域财产税制度、非全域财产税制度四种具体模式。借鉴G20成员财产课税的税种类型,我国应单独设置燃料税、不动产转让税、证券交易税、遗产税与赠与税。借鉴G20成员财产课税的税种组合方式,我国应借鉴实行分类财产税制度。

The article examines the types and combinations of taxes on properties in G20 members other than China and the EU.In terms of tax types,taxes on properties are divided into comprehensive and classified property tax,and then classified property tax is divided into property occupation tax and property transfer tax,and property occupation tax is composed of real estate occupation tax,movable property occupation tax and asset tax.The property transfer tax consists of paid and unpaid property transfer taxes.In terms of tax combination methods,taxes on properties are divided into three modes,i.e.classified property tax system,comprehensive property tax system and classified comprehensive property tax system.The classified property tax system consists of four specific patterns.Referring to the types of taxes on properties in G20 members,China should set fuel tax,real estate transfer tax,securities transaction tax,inheritance and gift tax separately.Referring to the tax combination of property taxation in G20 members,China should implement the classified property tax system.