关于我国财产税制重构的研究-财政学专业论文.docxVIP

关于我国财产税制重构的研究 关于我国财产税制重构的研究 中文提要 关于我国财产税制重构的研究 中文提要 近年来，随着经济全球化进一步深化以及我国市场经济体制的不断发展，我国已 经出现社会财富分布悬殊的情况，贫富差距扩大，严重影响了社会公平和安定。现在， 我国提出建设和谐社会的战略构想，就是要更多地关注公平原则，同时兼顾效率原则。 财产税在世界上有着悠久的历史，其在组织财政收入、公平社会财富分配以及促进经 济发展等方面具有所得税和商品税不具备的功能和特点，因此和谐发展观的实施客观 上就要求政府对财产税制度进行改革，以更好地实现社会发展目标。而目前我国的财 产税改革仍然十分滞后，还没有建立起真正意义的财产税制度，’财产税改革问题也越 来越成为我们关注的焦点。本文综合采用定性和定量分析相结合的方法，在回顾国内 外财产税制的发展历史基础上，分析我国现行财产税制存在的问题。通过借鉴国外财 产税制度的成功经验，全面系统地研究现阶段如何重构适合我国国情的财产税制度问 题，并对物业税和遗产与赠与税的开征问题进行了深入研究。 关键词：财产税制，重构，物业税，遗产与赠与税 作 者：孙雅 指导教师：蒋大鸣 Study Study Reslructuring the Property Tax System i堡蔓坐塑 Abstract Study on Restructuring the Property Tax System in China Abstract In recent years，with the development of economy globalization and market economy system，there has appeared fairly sharp wealth inequality in society．The gap between the rich and the poor has the tendency to be widened，and it impacts social equality and stability seriously．Nowadays，strategic concept of harmony society carried out by the government focuses on social equality and balances economic efficiency．Having long history．in the world，property tax plays roles in maintaining fiscal revenue，distributing social wealth and promoting economic development better than income tax and commodity tax。Requested upon concept of harmony society,current property tax system must be restructured by the government幻achieve the goal of social development．However, reforming property tax system is still very backward and the real property tax system has not been bu丑t up．Therefore，more and more attention has been focused Oil’reforming property tax．Using the method of quantitative and qualitative analysis，this thesis analyses problems of current property tax system in China by reviewing development of property tax at home and abroad。Through absorbing successful experiences of foreign property tax system，it makes systematical and comprehensive study on how to restructure property tax system currently suitable for national conditions and further study Oil levying real