财产税作为一个国家税收体系的重要组成部分,在市场经济体制下它所起的作用日益明显,同时,我国现行财产税制的缺陷也日益凸显,主要体现在四个方面:税种少、税基窄;内外两套财产税制;集中的收入少;计税依据不合理等。据此提出三个建议:整合现有税种;合理配置税权;完善相关配套制度。 Property tax, as an important component of the tax system of a country, has become more and more obvious under the market economy system. At the same time, the drawbacks of the current property tax system in our country are also increasingly prominent. It is mainly reflected in four aspects: less taxation and narrow tax base ; Inside and outside the two sets of property tax system; concentrated income less; unreasonable tax basis. Accordingly, three proposals are made: the integration of existing taxes; the rational allocation of tax rights; and the improvement of relevant supporting systems.