随着经济全球化进一步深化以及我国市场经济体制的不断发展,改革和完善我国财产税制度日趋重要。课税评估作为确定财产税计税依据的重要方式,在财产税制度建设中具有重大意义。本文借鉴境外财产税课税评估的先进经验,提出了建立与国际惯例相一致、符合我国实际的财产税课税评估制度的建议。 With the further deepening of economic globalization and the continuous development of China’s market economy system, it is becoming increasingly important to reform and perfect the property tax system in our country. Tax assessment as an important way to determine the tax basis of property tax, in the property tax system is of great significance. Based on the advanced experience of overseas property tax assessment, this paper puts forward the suggestion of establishing a tax assessment system that is consistent with international practice and accords with China’s actual conditions.