急!!!帮忙翻译一段摘要,重赏!

来源：百度知道 编辑：UC知道 时间：2024/05/26 06:40:22
摘要：一个合理完善的税收体系，对促进各个国家的经济发展适当的增加财政收入有着至关重要的作用。我国自改革开放以来，对我国的税收体系进行了打幅度的改革，但近十年来中央侧重抓增值税的所得税的改革，地方政府又无权进行相应的改革，导致财产税制的内容严重老化。现行的财产税条例好多都是五十年代和八十年代政府政务院颁布的暂行条例。这种滞后于现行经济发展的财产税制度，既导致了税制的 紊乱复杂，也加重了纳税人的不平等竞争，违背了税收的中性。经济的不断发展迫切的呼吁对财产税收体系进行改革，纵观全球，通过分析大多数国家的财产税收体系，我们可以看出：在开征范围上，当前世界的普遍做法是对财产课税且以不动产为主要课征对象；在税制模式上，各个国家都因地制宜来确定财产课税税种、计税依据和税率；在财政隶属关系上，财产课税都属于地方税收，总体规模偏小，但仍是地方政府的主要收入来源；在管理权限来上，一些分税制国家的地方政府对隶属于自己的财经课税拥有较大的税权和财权；在征管手段上，大部分发达国家已经形成一套相对成熟的管理办法和配套制度；在税收体系上，许多国家财产税系逐步发展并趋于完备，与其它课税体系相得益彰。而我国现行财产税收的许多规章制度都脱节于世界的普遍做法，本文着重强调在遵循财产税收制改革及其政策选择的目标原则下，对完善和改革我国的财产税提出了合理的建议。

Abstract: A reasonable consummation tax revenue system, to promotes each national economical development suitable increase financial revenue to have the very important function. Our country since the reform and open policy, has carried on to our country's tax revenue system has hit the scope the reform, but the near for ten year central stresses stress the increment duty the income tax reform, the local authority also have no right to carry on the corresponding reform, causes the property tax system the content serious aging. The present property tax rule many all is the 50's and the 80's government state administrative council promulgation temporary regulation. This kind of lag in present economical development property tax system, also caused the tax system disorder to be complex, also aggravated taxpayer's equal competition, has violated the tax revenue neutrality. The economical unceasing development urgent appeal carries on the reform to the property tax revenue