| 海峡两岸财产税制的比较与完善 |
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| 引用本文： | 吴朝霞.海峡两岸财产税制的比较与完善[J].涉外税务,2010(3). |
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| 作者姓名： | 吴朝霞 |
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| 作者单位： | 福建省税务干部学院; |
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| 摘 要： | 因经济社会制度、发展水平和发展模式等方面的不同,海峡两岸对财产课税在征税目标、税制体系、税种结构、税制要素等方面存在差异。本文在比较两岸财产税制度差异的基础上,分析了两岸财产税制存在的问题,提出了构建大陆财产税制和两岸财产税协调的若干建议。
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| 关 键 词： | 海峡两岸 财产税 比较 协调 |
A Comparative Analysis of Property Tax System across the Taiwan Strait and Related Policy Options |
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| Zhaoxia Wu.A Comparative Analysis of Property Tax System across the Taiwan Strait and Related Policy Options[J].International Taxation In China,2010(3). |
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| Authors: | Zhaoxia Wu |
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| Abstract: | Due to disparities in economic and social system, developing level and mode, taxes levying on properties across Taiwan Strait differ in such aspects as taxing objectives, tax system, tax structure and tax elements. Starting with an analysis on disparities in property tax system across the Taiwan Strait, this paper points out current issues in property tax system and puts forward some suggestions on establishing property tax system in Mainland China and promoting tax coordination across Taiwan Strait. |
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| Keywords: | Across Taiwan Strait Property tax Comparison Coordination |
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