摘要：税收是我国重要的经济来源之一，我国政府利用税收得到的资金进行公共社会管理，提升我国的基础社会建设等。随着我国的经济快速的发展，我国原有的税收制度也呈现出无法满足社会发展需求的状况。因此，近些年我国的税收制度正在不断的调整，其中财产税是近些年调整革新力度较大的一种税收制度。为了进一步研究我国财产税的情况，分析我国财产税的现状以及我国财产税需要改进的地方，通过将我国的财政税收制度和国外发达国家的财产税收制度进行对比，从而得到我国财产税不足之处；同时，为了确保我国的财产税改革之后仍然符合我国特殊的国情，本文分析了我国税财产税改革的原则，分析了我国财产税存在这些问题的原因，并结合国外发达国家的成功经验，提出一些我国财产税应该改善的地方，从而促进我国财产税的进一步优化和改革。

关键词：财产税；制度分析；政策；改革

Comparative study of property tax Abstract

Tax revenue is one of the important economic sources of our country. The government of our country uses the funds obtained from tax revenue to manage public society and promotes the construction of basic society in china. With the rapid development of economy in our country， the original tax system in our country is unable to meet the needs of social development. Therefore， in recent years， China's tax system is constantly being adjusted， of which property tax is a new tax system with greater reform and adjustment in recent years. In order to further study the present situation of our country's property tax， analysis of the current situation of China's property tax and the property tax in our country needs to be improved， by comparing China's fiscal and tax system and property tax system in developed countries， resulting in China's property tax deficiencies; at the same time， in order to ensure the property tax reform our country is still in line with the special situation of China， this paper analyzes our country property tax reform principle， analyzes the reasons of these problems of the property tax in our country， combined with the successful experience of developed countries， put forward some of China's property tax should be improved， so as to promote the further optimization of the property tax in our country and reform.

Key Words：Property Tax; Institutional Analysis; Policy; Reform

目录

摘要 1

ABSTRACT 1

1绪论 1

1.1研究背景和意义 1

1.1.1研究背景 1

1.1.2研究意义 2

1.2研究目的 3

1.3研究方法和论文结构 3

1.3.1研究方法 3

1.3.2论文结构 4

2财产税的基本概念 4

2.1财产税的相关定义 4

2.2财产税的特点 4

2.3征收财产税的理论依据 5

2.3.1社会公平说 5

2.3.2保证效率说 5

2.3.3利益交换说 5

2.3.4能力说 6

2.3.5财政收入说 6

3中外财产税对比分析 6

3.1国外财产税分析