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在西方,对于财产税的理论研究和实践都积累了丰富的成果。而我国的财产税制在市场经济的发展和新一轮税制改革中急需得到完善,借鉴国际经验,利用浦东自身优势,在浦东开展财产税改革的试点具有一定的现实意义。浦东要积极争取试点机会,克服财产税改革牵涉面广,前期基础工作复杂等困难,在居民认同、财产登记和评估、税制设计、税款支出等方面扎实推进,努力探索构建符合实际的财产税实施方案,在财税体制创新方面有所作为。
In the West, rich theoretical achievements have been accumulated in the theoretical research and practice of property tax. However, China’s property tax system urgently needs improvement in the development of market economy and a new round of tax reform. Drawing on international experience and taking advantage of Pudong’s own advantages, it is of practical significance to carry out property tax reform in Pudong. Pudong should actively seek pilot opportunities to overcome the difficulties involved in the reform of property tax and the complex foundation work in the early period. The Pudong Group will make solid progress in areas such as resident identification, property registration and assessment, tax system design and tax expenditures, and strive to explore ways to construct a real property tax Implementation plan, make some achievements in tax system innovation.