财产税制是我国现行税收体系的重要组成部分。但相对于流转税和所得税,财产税改革的步伐非常缓慢。目前我国财产税制度在税种设置、税制设计、组织收入等方面存在着明显的不足,因此改革和完善我国现行的财产税制度,建立一个科学、合理、公平、有效、适合我国社会主义市场经济体制要求的财产课税体系,显得十分必要。 Property tax system is an important part of our current tax system. However, compared with the turnover tax and income tax, the pace of property tax reform is very slow. At present, China’s property tax system has obvious deficiencies in terms of tax collection, tax system design and organization income. Therefore, reforming and perfecting the existing property tax system in our country and establishing a scientific, rational, fair, effective and suitable socialist market economy system in our country The required property tax system appears to be very necessary.