随着经济高速增长和经济改革逐渐深化以及税收决策的公众参与热情不断升温,要求加快税制改革进程、深化财产课税制度改革的呼声日高。笔者认为,要把财产课税当作政策工具来用,需要全面认识个人财产课税,在合理界定个人财产课税定义的基础上,准确分析课税环节选择、课税制度体系和税制改革可行性等问题。一、个人财产课税制度体系的内容 With the rapid economic growth and gradual deepening of economic reform and increasing enthusiasm for public participation in tax decision-making, calls for speeding up the tax reform process and for deepening the reform of the tax system for property have become increasingly louder. In my opinion, to use property tax as a policy tool, we need to fully understand the taxation of personal property, and on the basis of a reasonable definition of taxation of personal property, we should accurately analyze the choice of taxation links, taxation system and tax reform feasible Sex and other issues. First, the personal property tax system content