浅议地方“三税”与经济发展的不适应性崔德生自１９９４年财税体制改革以后，地方“三税”（即车船使用税、城镇土地使用税和房产税）仍沿用１０年前的税收政策，己明显暴露出与社会经济发展的不协调性、不适应性，主要表现在以下几方面：一、从征收范围看，地方“三税”... On the Inappropriateness of the Local “Three Taxes” and Economic Development Cui Desheng The “Three Taxes” (that is, the vehicle-use tax, the urban land-use tax and the property tax) still follow the tax policy of 10 years ago after the fiscal and taxation system reform in 1994 , Has obviously exposed the incompatibility with social and economic development, does not adapt, mainly in the following areas: First, from the scope of the levy, the local “three taxes” ...