财产税 毕业论文.docVIP

摘 要 财产税是对纳税人拥有或支配的应税财产所课征的一类税的总称，与商品劳务税、所得税共同构成现代税制中的三大课税体系。我国现行财产税制严重滞后于经济发展现状，财产税的征收范围不合理、计税依据确定不合理，财产税的体系设计不合理，税收征管效率较低，财产税制的局限性决定了其全面改革的必要性和艰巨性。 本文共分四部分：第一部分是引言，主要说明论文写作的背景和目的，对基本概念的界定。第二部分是阐述我国财产税制的征管现状财产税制改革的背景和意义，系统分析财产税制存在的问题和不足。第三部分简要介绍发达国家财产税的基本情况，总结各国财产税制设计的基本特征，结合我国财产税制存在的问题，总结值得借鉴的经验和启示。第四部分是整合与优化现行财产税制. 关键词：财产税制；改革；税制设计 Abstract Property tax is the taxpayers taxable property owned or dominated by the tax levied on the general term for a class, and goods services tax, income tax constitute the three major modern tax system tax system. Chinas current property tax system is seriously lagging behind in economic development status, the scope of the collection of property taxes is unreasonable, the tax basis for determining unreasonable, irrational property tax system design, inefficient tax collection, property tax limitations of its comprehensive reform of the decision The necessity and difficulty. This article is divided into four parts: the first is the introduction, mainly to explain the background and purpose of essay writing, the basic definition of the concept. The second part describes the collection of property tax status of property tax reform in the background and significance, the system of property tax problems and deficiencies. The third section briefly describes the basic situation of developed countries, property tax, property tax system designed to summarize the basic national characteristics, combined with our property tax problems, summed up the experience is worth learning and inspiration. The fourth part is the integration and optimization of the existing property tax system. Keywords: property tax system;reform; tax system design 目 录 财产税是最古老的税收体系，也是最具有现代意义的税收体系，曾长期作为奴隶社会和封建社会的主体税种，对各国的经济发展和税制建设起过极其重要的用。伴随着商品经济的发展，财产税的主体地位逐渐被商品税和所得税替代，但它仍然不失为现代税制不可或缺的一个组成部分，在筹集地方政府收入、公平社会财富分配、调节人们收入水平等方面，具有其它税系无法取代的作用 在我国，由于种种原因，长期以来对于财产课税体系建设重视不够，1994年税制改革后的财产税体系很不完善，明显不适应社会经济发展的需要，阻碍了财产税制功能的正常发挥。我国当前的现实生活问题，如敏感的房地产市场、持续高值的基尼系数、陷入困境的地方财政以及亟需鼓