财产税作为一种历史悠久的税收形态,虽然在当今各国的税制体系中已不再占居主体税地位,而成为与流转税和所得税相配合的辅助性税制成分,但它在筹集财政资金、公平社会财富分配与调节社会经济方面依然发挥着其他税种不可替代的作用。
国外经验表明,发达国家都已基本上建立了一套多税种协调配合、功能健全的财产课税制度。发展中国家虽受经济发展条件、税收征管水平等方面的制约,但大都已开征了多个财产税税种,财产课税制度将会进一步完善。我国现行财产税制度在改革开放后虽然有所发展,但仍存在着税种缺失、税制老化等诸多问题,亟待改革。
关键词：财产课税制度 税制改革 物业税 车船税 遗产税、赠与税
Abstrat：Property tax revenue as a form of a long history, although in today's national tax system is no longer occupies the status of the main taxes, and to become compatible with the turnover tax and income tax component of the auxiliary, but it is in raising financial resources, equitable distribution of social wealth and socio-economic aspects of regulation continues to play an irreplaceable role in other taxes. Overseas experience has shown that the developed countries have basically established a set of tax coordination in multi-functional property of sound taxation system. Although affected by the economic conditions for the development of developing countries, the taxation level constraints, but the taxes have been the introduction of a number of property tax, property tax system will be further improved. China's current property tax system reform and liberalization, although some development, but there are still tax loss, tax regime, and many other aging issues in urgent need of reform.
Key words：The property tax system Tax Reform Property tax Travel Tax Estate Tax Gift Tax
一、财产税制度简介………………………………………………………1
二、我国财产税制度存在的缺陷分析 …………………………………1
三、世界各国财产课税的发展概况及对我国的启示 ……………2
四、完善我国财产税制度的思考 ……………………………………3
(一)改革的必要性 ………………………………………………………………3
1.我国经济体制改革的要求 ………………………………………………………3
2.构建公共财政框架的要求 …………………………………………………3
3.《物权法》的制定为财产税的征收打下了基础 ………………………………3
(二)完善我国财产课税制度的设想及方向 ………………………………………3
1.改革财产税计税依据和税率，规范和增加财产税税种 ………………………3
2.重视财产税制建设, 完善财产税管理体制，提高财产课税收入在财政收入中
的比重 …………………………………………………………………………… 4
3.健全税收立法,堵塞税收征管漏洞 …………………………………………… 4
4.提高财产税征管水平 ………………………………………………………… 5
（三）有关财产税制度的设计 ……………………………………………… 5
1.物业税的制度设计 …………………………………………………………… 5
(1)房产税和城市房地产税应当并入物业税 ………………………………… 5
(2)城镇土地使用税应当取消 ………………………………………………… 5
(3)耕地占用税和土地增值税应当保留，但是需要改革 ……………………… 5
(4)契税只是需要完善 ………………………………………………………… 6
2.改革和完善车船税制 ……………………………………………………… 6
3.开征遗产税和赠与税 ……………………………………………………… 6
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