首页 | 本学科首页   官方微博 | 高级检索  
相似文献
 共查询到20条相似文献,搜索用时 110 毫秒
1.
《银行家》2014,(4)
正房地产税的涵义在国际上,房地产税又叫不动产税、财产税,其特征:一是一般同时对房产和地产征税;二是对所有房地产都征税,尤其是以居住房地产作为主要征税对象;三是以房地产的市场评估价值作为计税依据;四是属于财产税,由地方立法开征,作为地方政府特别是基层政府的主体税种。房地产税具有课税对象透明度高、不易逃避税、税基稳定等优点,而且能够体现税收的受益原则,使纳税人缴纳税款与政府提供公共服务很好地关联起来,并实现对社会财富的公平分配。而在我国,现行房产税是依据1986年9月15日国务院颁布的《房产税暂行条例》征收的,具有不同于国际上通行房地产税的特征。一是房产税征税对象为房  相似文献   

2.
《国际融资》2014,(5):65-66
中国国务院发展研究中心和世界银行最新报告《中国:推进高效、包容、可持续的城镇化》建议,通过改革征地制度遏制城市空间过快蔓延,通过建立居住证制度逐步向外来人口提供均等的基本公共服务,开辟包括不动产税在内的稳定财政收入来源,允许地方政府在中央严格限定的框架内直接举债。  相似文献   

3.
物业税又称房地产税或者不动产税,主要是针对房屋、土地等不动产,要求其承租人或保有者每年都按物业评估价值缴付一定税款。本文利用博弈分析的方法,分析了即将开征的物业税和中央与地方政府财政分权之间的关系,并得出结论,由于信息不对称,物业税的开征所带来的效率损失是在所难免的,其开征的关键还在于理清中央和地方政府之间的财税关系。  相似文献   

4.
不动产税是针对土地、房屋等不动产课征的税种。其是否应开征、如何开征,诸多专家学者已经进行了多年的研究与争论,成为社会的热点问题。本文从马克思主义政治经济学的角度出发,研究和分析了马歇尔关于不动产税的经济理论,解释了西方国家普遍将不动产税作为地方税主体税种的原因。基于马歇尔理论,针对不同的产权形式分析了三种不动产税模型。在此基础上进一步对构建我国不动产税税制的几个关键问题和经济意义进行了阐述。  相似文献   

5.
我国不动产税改革势在必行。自2003年,我国就已经选择了部分地区进行不动产保有税的模拟评税实验。本文将介绍外不动产保有税的课征办法,并提出了我国不动产税改革及其税基评估中需要解决的问题及一些思路。  相似文献   

6.
一墨 《财会学习》2015,(3):10-12
备受关注的《不动产登记暂行条例》于2015年3月1日起正式落地施行,包括房屋建筑所有权、宅基地使用权等在内的十类不动产权利开始在全国范围内进行统一登记。不动产统一登记制度在全国范围内正式建立,将对明晰和保护产权、便利和保障交易有重要的助力作用,同时将有助于住房市场全面摸清“家底”。业内人士认为,不动产登记的全面展开将为房地产税制改革等工作提供技术基础,国家即将开征“房地产税”。2月26日,国家税务总局政策法规司副司长靳万军在《关于全面推进依法治税的指导意见》新闻通报会上表示,2015年将推动房地产税等相关税收立法。这也一定程度上印证了业内“不动产登记为房地产税开征铺路”的观点。一时间,房地产税山雨欲来—但是,房地产税真的要来了吗?  相似文献   

7.
顾红 《涉外税务》2006,(8):60-63
房地产税作为日本地方政府的主要财政收入来源之一,在建立规范的行政、财政体制,确保充足稳定收入,提供保障人民财产安全的公共服务方面发挥着重要作用,其成功经验值得我们借鉴。  相似文献   

8.
1994年分税制改革初步建立了地方税收体系及制度。然而,我国地方财政收入规模较小,不能满足支出需要,主体税种的缺失和税收立法权的过于集中,影响地方政府正常履行职能。完善地方税体系对增加地方财政收入,理顺中央政府与地方政府关系,保障财权与事权的统一有重要意义。对此,应该开征财产税、遗产税、赠与税,改革个人所得税,清费立税,给予地方政府一定税收立法权,实现公共服务均等化,促进地方经济发展。  相似文献   

9.
一.马来西亚不动产持有税税制概述马来西亚不动产税的征收分为联邦税.州税和地区税三个层次。其中,联邦的不动产税包括印花税(Stamp duty)、遗产税(Estateduty)、不动产所得税(Realproperty gain tax)等:州不动产税包括年租税(Annual rent)、土地出让税(Premium)等;地区不动产税包括不动产持有税(Rating或Assessment rates)、开发税(Development charge)等。  相似文献   

10.
备受世人关注的《不动产登记暂行条例》,近日正式颁布,并将于2015年3月1日起实施。因为不动产登记将为房地产税的征收奠定基础,也有舆论将此举视为房产税出台的先声。房地产税是社会极为关注的税制改革内容,目前全国人大仍在起草房地产税立法草案,考虑将现有的房产税和城镇土地使用税合并,并将房地产税列为地方税种。但具体房产税究竟会怎么收、什么时候收,尚没有明确的说法。为此本刊邀请长期研究房产税的著名学者、  相似文献   

11.
This paper discusses the economic characteristics, and related financial reporting issues, of goods and services provided by local government. These goods are grouped into three categories: public, private, and mixed public/private goods and services. Modified cash-based reports are found to be proper for government units that provide public and mixed goods, and accrual-based accounting is appropriate for units that provide private goods. When the provision of mixed goods and services by local government is not mandatory, the disclosure of the market value of the assets employed in producing these goods or services is also warranted.  相似文献   

12.
Nikhil Shah 《Futures》2012,44(7):659-665
The last decade of explosive innovation thanks to the growth of information and communication technologies (ICT) has left the public sector, and particularly the provision of welfare services, largely unchanged. Where socialising, commerce, information finding, entertainment and travel have all undergone profound structural transformations, the workings of government have not seen a similar shift. To be sure, the pace of decision-making has been sped up, as it has elsewhere, by Blackberries, and a small number of services are delivered online. But these services are still based around their offline equivalents, and usually aim simply at cutting the costs associated with their delivery by moving online. While this will continue to be a key motivation for the digitisation of government, other more fundamental developments are set to take place which will herald new online-only services, and which will encourage radical decentralisation of power.The first part of this paper will look at the private sector's experience over the past decade for clues as to why the public sector has moved relatively slowly, and likely directions of development in coming years. We will also here present evidence from our own forecasts of the likely narrowing of the digital divide. The next two sections will then deal with future developments in more detail, firstly looking at ICT's future role in welfare service delivery, and secondly at the ways in which it might be used for greater citizen engagement, and the reshaping of power structures that will result from this. The final section will examine some conflicts that arise from this reorientation away from the centre.  相似文献   

13.
Although excessive transparency and accountability demands can have a counterproductive effect on organisational performance (Bovens, 2005), longstanding hierarchical accountability structures to ensure financial conformance in English local government continue to endure. Interestingly however, the previously top‐down regime for performance accountability in English local government has been replaced by bottom‐up mechanisms such as greater transparency and a more open market for public services. Using the framework developed by Hood (2010), this paper will show how such reforms mean that transparency and accountability are moving from being ‘matching parts’ to an ‘awkward couple’, and how this has significant implications for public services.  相似文献   

14.
The market in residential care for the elderly is in a state of flux. Key factors are the increasing proportion of elderly (particularly the 85+ age group) and central governments new community care agenda. The mixed economy of public, private and voluntary residential provision will continue but community care policy changes will entail (a) the new role of case managers in the local authorities and (b) an anticipation that the private sector will play a more significant role than hitherto not only in meeting the demand for residential care but also in leading the way by diversifying into new types of care provision. These issues are addressed by (1) examining and commenting on government policy towards the care of the elderly and (2) examining, in detail, the profitability and financial viability of a random sample of private residential homes for the elderly. This financial analysis suggests that, at present, the ability of the private sector to innovate and expand into new forms of service provision is constrained by the number of homes which operate at the margins of viability. The implications of this are that (a) government policy may be founded on an optimistic view of the ability of private sector provision to respond as expected to the new community care agenda and (b) case managers in local authorities may have to exercise considerable financial expertise in identifying financial vulnerability, as well as social work skills, in the deployment of available funds for residential care for the elderly.  相似文献   

15.
Developing a dialectic of control theoretical framework, the paper shows how the theory may be applied to explain turbulence in public sector budgeting. Applying the framework to fieldwork research in two large UK local authorities, the study explores the knowledge and intentionality of actors engaged in budgeting. Focusing on a crisis in educational funding, cognitive issues based around unreliability of cost and planning data were significant factors behind tactical successes for local budgetees. Central government, however, was able to exert power through its ability to change the rules, leading to new structures for public education provision. The dialectical framework avoids the reductionism and functionalism that characterises some of the budget gaming literature and also has potential implications for interpreting step changes in public funding.  相似文献   

16.
地方官员权力异化和国家审计监管对地方政府负债行为有显著影响。官员权力异化越严重,地方政府债务增长速度越快,债务风险越大。但是,国家审计监管力量越强,越有可能降低官员权力异化对地方政府负债的影响程度,进而降低地方政府负债增长速度和债务风险。结果表明,较强的国家审计监管力度有助于防止地方政府官员权力滥用和寻租,规范地方政府融资行为。  相似文献   

17.
The enhancement of public service performance has been a central concern of successive Labour governments since 1997. Best Value is intended to address this by replacing the former policy of compulsory competitive tendering with a policy that has been likened to a local government version of total quality management. In this article the authors draw on a survey of local government officers to explore the extent to which BV is providing the basis for improvements in the quality of local services and finds mixed results.  相似文献   

18.
This article makes the case for a new contract between business and government that will help us address the critical challenge of our time: the globalization of commerce, and its disruptive effects on labor, local communities, and the environment. The authors begin by showing how globalization has created a new playing field for government and business in which our current governance models and a social contract that proved remarkably effective during the 20th century can no longer ensure economic stability and social progress. While the private sector has for the most part demonstrated its ability to adapt and flourish in a global economy, governments have struggled, thanks in large part to complex decision‐making processes and centralized bureaucracies that were created in response to 20th‐century realities. The result has been ever more indebted nations and governments that have been unable to maintain the core foundation and social investments on which their economic competitiveness and the social well‐being of their citizens depend. Our challenge now is to create a new social contract between business and government that is equal to the challenges of a global economy. The authors identify a number of key issues that must be addressed in creating this new framework, and explore recent and emerging business leadership initiatives that are working to address them. These range from initiatives that encourage greater self‐regulation by business of its impact on society and the environment to those that explore ways for the private sector to help governments deliver services more cost effectively. As part of the fallout from the recent financial crisis, business, broadly speaking, no longer enjoys the level of public trust it once did, which has added significantly to the challenges it now faces in taking on greater social responsibility. To direct its considerable resources to the greater public good while continuing to produce a competitive return to shareholders will require a degree of innovation and leadership that many companies will find difficult. But without this increased participation of business and its leaders, it is hard to see how we will prosper in the increasingly uncertain future we now face.  相似文献   

19.
We discuss the issue of how schools should be financed, concentrating on the role of private funding and public funding via subnational governments as accountability mechanisms in the provision of educational services. The historical evolution of school regulation in Italy and Spain has created differences in the percentage of pupils who attend private schools, the percentage of private school funding coming from public and private sources and the percentage of public school funding that comes from central or local government sources. We take advantage of these institutional diversities rooted in history to estimate the disciplining role of these different sources of funding in the context of an educational production function using Programme for International Student Assessment (PISA) data. Our results provide support to both accountability mechanisms and point to the presence of an important interplay between them.  相似文献   

20.
在中国公共管理环境发生巨大变化和传统的政府公共事业管理模式受到质疑的情况下,政府公共事业项目的管理引入项目管理模式能够提高公共事业管理绩效,改善公共服务质量和政府公共事业管理能力.  相似文献   

设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号