前些年我国针对流转税和所得税进行了税制改革,尽管取得了相当大的成就,但对财产税这方面的改革则相对滞后,相关课税制度还很不完善,地方税收缺乏主体税种,财政收入与事权不符,与地方经济发展水平不符,明显不适应社会经济发展的需要。本文阐明了财产税的含义、特征和地位、作用,分析了目前财产税制度存在的问题,提出我国财产税制度改革的设想,建立我国以物业税为主的全新的财产税体系。 A few years ago our country carried out a tax reform on turnover tax and income tax. Despite considerable achievements, the reform on property tax was lagging behind. The related taxation system is still far from perfect. Local taxation lacks the main taxes and the fiscal Income and power do not match, and the level of development of local economy does not match, obviously not meet the needs of social and economic development. This article clarifies the meaning, characteristics, status and function of property tax, analyzes the existing problems in property tax system, proposes the reform of property tax system in our country, and establishes a brand new property tax system based on property tax in our country.