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来源:百度文库 编辑:神马品牌网 时间:2024/05/05 20:28:18
摘要:一个合理完善的税收体系,对促进各个国家的经济发展适当的增加财政收入有着至关重要的作用。我国自改革开放以来,对我国的税收体系进行了打幅度的改革,但近十年来中央侧重抓增值税的所得税的改革,地方政府又无权进行相应的改革,导致财产税制的内容严重老化。现行的财产税条例好多都是五十年代和八十年代政府政务院颁布的暂行条例。这种滞后于现行经济发展的财产税制度,既导致了税制的 紊乱复杂,也加重了纳税人的不平等竞争,违背了税收的中性。经济的不断发展迫切的呼吁对财产税收体系进行改革,纵观全球,通过分析大多数国家的财产税收体系,我们可以看出:在开征范围上,当前世界的普遍做法是对财产课税且以不动产为主要课征对象;在税制模式上,各个国家都因地制宜来确定财产课税税种、计税依据和税率;在财政隶属关系上,财产课税都属于地方税收,总体规模偏小,但仍是地方政府的主要收入来源;在管理权限来上,一些分税制国家的地方政府对隶属于自己的财经课税拥有较大的税权和财权;在征管手段上,大部分发达国家已经形成一套相对成熟的管理办法和配套制度;在税收体系上,许多国家财产税系逐步发展并趋于完备,与其它课税体系相得益彰。而我国现行财产税收的许多规章制度都脱节于世界的普遍做法,本文着重强调在遵循财产税收制改革及其政策选择的目标原则下,对完善和改革我国的财产税提出了合理的建议。

Abstract: A reasonable consummation tax revenue system, to promotes each national economical development suitable increase financial revenue to have the very important function. Our country since the reform and open policy, has carried on to our country's tax revenue system has hit the scope the reform, but the near for ten year central stresses stress the increment duty the income tax reform, the local authority also have no right to carry on the corresponding reform, causes the property tax system the content serious aging. The present property tax rule many all is the 50's and the 80's government state administrative council promulgation temporary regulation. This kind of lag in present economical development property tax system, also caused the tax system disorder to be complex, also aggravated taxpayer's equal competition, has violated the tax revenue neutrality. The economical unceasing development urgent appeal carries on the reform to the property tax revenue system, looks over the whole world, through analyzes majority national the property tax revenue system, we may see: In begins levying taxes in the scope, the current world universal procedure is drafts the object to the property assessment also take the real estate as the main class; In the tax system pattern, each country all acts as circumstances permit to determine the property assessment categories of taxes, the idea tax basis and the tax rate; In the financial subordination relations, the property assessment all belongs to the place tax revenue, the overall scale is small, but was still local authority's main source of income; Comes in the management jurisdiction on, some tax distribution system country local authority to subordinates has the great tax power and the property rights in own finance and economics assessment; In the collection method, the majority of developed countries already formed a set of relatively mature policing method and the necessary system; In the tax revenue system, many national property tax department develops gradually and tends to completely, complements each other with other assessment system. But our country present property tax revenue many rules and regulations all comes apart in the world universal procedure, this article emphasized emphatically in the deference property tax revenue system reform and under the policy choice goal principle, to consummated and reforms our country's property tax to put forward the reasonable proposal.

A reasonable and perfect revenue from tax system, close the important function towards promote appropriate increment public finance income of the economic development of the each nation have go to.The our country carries on to beat the reform of the range to the revenue from tax system of the our country since the reform open, but central lay particular emphasis on the reform of the income tax of grasp the added value tax in the last decade, the local government has no business to carry on the homologous reform again, causing the contents of the property tax system seriously aging.The current property tax regulation is a lot of is all temporary regulation of the 50's and the promulgation in the government governmental affairs hospital of 80's.After this kind of 滞 in the property tax system of the current economic development, since cause the mess of the tax system complications, also aggravated the inequality of the taxpayer competition, disobeyed the neuter gender of the revenue from tax.The continuously develop of the economy appeals urgently that carry on the reform to the property revenue from tax system, take a wide view the world, pass to analyze most properties of nation revenue from tax system, we can see:In openning to advertise for the scope, the widespread way of doing of the current world taxs and takes real estate as the main lesson to advertise for the object to the property;On the tax system mode, each nations all is proper to come to certain property to tax the tax to grow, account the tax because of the ground system according to and tax rate;Belong to the relation in the public finance up, the property taxs to all belong to the revenue from tax of the place, the total scale be partial to small, but is still main income source of the local government;In managing the legal power come, the local government of the tax system nation of some cents to belong to own finance and economics to tax to own the bigger tax power and wealth powers;In advertising for to take care of the means, big and part of flourishing nations have already become a set of opposite mature management way and kit systems;On the revenue from tax system, many national property taxes department develops and tends gradually in complete, tax the system benefit by association together with the other.But many regulation systems of the current property revenue from tax of our country all are become disjointed in the widespread way of doing of the world, this text emphasizes to emphasize under the target principle of follow the property revenue from tax system reform and its policy choice, to perfect put forward the reasonable suggestion with the property tax of the reform our country