【摘要】 西方国家大都有较完善的财产税制。本文在借鉴西方发达国家财产税制的基础上,提出我国的财产税制改革方案:开征财产净值税和遗产税,①并完善相关配套征管制度。更多还原

【Abstract】 There are relatively perfect property tax systems in most of the Western Countries. Based on experiences of property tax system from these countries, this paper proposes a systematic design for property tax reform in China: starting to levy net worth tax and inheritance tax while perfecting corresponding tax col- lection and administration at the same time.更多还原