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《JOURNAL OF CENTRAL UNIVERSITY OF FINANCE & ECONOMICS》 2000-01
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Tentative Plans for Reconstructing the Property Tax System in china

Taxation on property existed thousands of years ago and was the mainstay of fiscal revenue in a country. However, in recent years, its practice in various countries has indicated that property tax system plays an active role in guaranteeing local revenue, distributing social wealth equitably and adjusting level of people's income, though its main position has no longer existed in tax system. Reforming and Improving property tax system has its extremely important significance. This paper begins with the survey of its development in the world, then fully recognises its generality of the development. Focusing on the existing problems of property tax system in our country, I give my suggestion of reforming and improving our property tax system on the basis of making use of the advanced experieusence and practice of other countries for reference.
【CateGory Index】: F812.42
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