科技和产业
科技和產業
과기화산업
SCIENCE TECHNOLOGY AND INDUSTRIAL
2011年
2期
82~84
,共null页
车船税 征税模式 财产税
車船稅 徵稅模式 財產稅
차선세 정세모식 재산세
vehicle and vessel tax; the patterns of levy tax; property tax
车船税的性质是财产税,本文基于此出发点,从车船税的概念、发展历史、功能方面研究,得出了现行车船税及新草案严重偏离车船税是财产税的本质,针对不足并且创新性提出了车船税的征税模式的方向选择。
車船稅的性質是財產稅,本文基于此齣髮點,從車船稅的概唸、髮展歷史、功能方麵研究,得齣瞭現行車船稅及新草案嚴重偏離車船稅是財產稅的本質,針對不足併且創新性提齣瞭車船稅的徵稅模式的方嚮選擇。
차선세적성질시재산세,본문기우차출발점,종차선세적개념、발전역사、공능방면연구,득출료현행차선세급신초안엄중편리차선세시재산세적본질,침대불족병차창신성제출료차선세적정세모식적방향선택。
The nature of vehicle and vessel tax is property tax.This paper bases on this point,and researches on the concepts,development history and function of vehicle and vessel tax.It is concluded that the current vehicle and vessel tax and the new draft deviate from vehicle and vessel tax,and that is the nature of property tax.According to the shortage,innovatively put forward the direction choice of the patterns of levy tax on vehicle and vessel Tax.
