| 借鉴国际经验完善我国财产税制 |
| |
| 引用本文： | 黄国龙.借鉴国际经验完善我国财产税制[J].涉外税务,2008(8). |
| |
| 作者姓名： | 黄国龙 |
| |
| 作者单位： | 华南师范大学经济管理学院,广东,广州,510631 |
| |
| 摘 要： | 西方国家大都有较完善的财产税制。本文在借鉴西方发达国家财产税制的基础上,提出我国的财产税制改革方案:开征财产净值税和遗产税,①并完善相关配套征管制度。
|
| 关 键 词： | 财产税制 财产净值税 遗产税 |
Drawing on Experiences from Other Countries to Perfect Property Tax System in China |
| |
| Guolong Huang.Drawing on Experiences from Other Countries to Perfect Property Tax System in China[J].International Taxation In China,2008(8). |
| |
| Authors: | Guolong Huang |
| |
| Institution: | Guolong Huang |
| |
| Abstract: | There are relatively perfect property tax systems in most of the Western Countries. Based on experiences of property tax system from these countries, this paper proposes a systematic design for property tax reform in China: starting to levy net worth tax and inheritance tax while perfecting corresponding tax col- lection and administration at the same time. |
| |
| Keywords: | Property tax system Net worth tax Inherit- ance tax |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
