| 确立财产税在地方税中的主体地位初探 |
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| 引用本文： | 刘荣.确立财产税在地方税中的主体地位初探[J].现代财经,2005,25(12):19-23. |
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| 作者姓名： | 刘荣 |
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| 作者单位： | 天津财经大学财政系,天津300222 |
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| 摘 要： | 探讨财产税作为地方税主体税种的理论及现实原因，分析我国现行财产税的缺陷，有利于建立与完善我国财产税体系。
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| 关 键 词： | 财产税 地方税 主体税种 |
| 文章编号： | 1005-1007（2005）12-0019-05 |
| 收稿时间： | 2005-01-07 |
| 修稿时间： | 2005年1月7日 |
Initial Exploration on Taking the property Tax for the Main Tax Of the Local Tax System |
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| Liu Rong.Initial Exploration on Taking the property Tax for the Main Tax Of the Local Tax System[J].Modern Finance and Economics(Journal of Tianjin University of Finance and Economics),2005,25(12):19-23. |
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| Authors: | Liu Rong |
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| Abstract: | This article makes an exploration of the theoretic and pratical reasons why the property tax can be as the main tax of the local tax system, and analyses the disadvantages of actual property tax in our country. Based on this, the author puts up some material conceptions as to how to construct and perfect Chinese property tax system. |
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| Keywords: | Property Tax Local Tax Main Tax |
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