| 从财产税制的功能谈我国财产税制的完善 |
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| 引用本文： | 黄国龙.从财产税制的功能谈我国财产税制的完善[J].华南师范大学学报(社会科学版),2008,0(4). |
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| 作者姓名： | 黄国龙 |
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| 作者单位： | 华南师范大学经济与管理学院,广东,广州,510631 |
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| 摘 要： | 本文主要探讨财产税制的功能及其启示。作者首先论述了，财产课税的理论依据，接着探讨了财产税制的功能，随后就反对征收财产税的理由进行了争论，最后，提出了完善我国财产税制的建议。
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| 关 键 词： | 财产税 财产税制 贫富不均 |
The Roles of the Wealth Tax System and Its Revelation |
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| HUANG Guo-long.The Roles of the Wealth Tax System and Its Revelation[J].Journal of South China Normal University(Social Science Edition),2008,0(4). |
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| Authors: | HUANG Guo-long |
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| Abstract: | the article mainly discusses the roles of the wealth tax system and its revelation. The author firstly discourses the theoretical basis, and then, discuses the role of the wealth tax system, lately, argues the grounds of opposing to levy wealth tax, finally, puts forward propositions to perfect wealth taxes of our country. |
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| Keywords: | wealth tax wealth tax system wealthy asymmetry |
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