| 论我国房地产税收制度的改革与完善 |
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| 引用本文： | 何红,王维宏.论我国房地产税收制度的改革与完善[J].沈阳工程学院学报(社会科学版),2007,3(2):203-205. |
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| 作者姓名： | 何红 王维宏 |
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| 作者单位： | 1. 沈阳工程学院技术经济系,沈阳,110136
2. 沈阳工程学院教务处,沈阳,110136 |
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| 摘 要： | 在对我国现行房地产税制存在税费繁多、各阶段征税不公平,尤其在对保有环节征税过少、计税依据不科学等不足进行分析的基础上,提出了几点建议:正税、明租、少费;依据房地产市场运行过程和市场行为设定税种;规范管理、扩大税基、充实地方政府财源和完善房地产税课税的配套制度与政策。
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| 关 键 词： | 房地产 税收制度 物业税 |
| 文章编号： | 24414256 |
| 修稿时间： | 09 12 2006 12:00AM |
Reform and completion of the tax system of real estate of our country |
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| HE hong,WANG Wei-hong.Reform and completion of the tax system of real estate of our country[J].Journal of Shenyang Institute of Engineering:Social Sciences,2007,3(2):203-205. |
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| Authors: | HE hong WANG Wei-hong |
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| Institution: | Department of Technological Economy, Shenyang institute of Engineering, Shenyang 110136, China |
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| Abstract: | To the fax system of current real estate of our country and foundation still haring some shortcomings:Too many tax categories;Various stages taxation unfairness;Especially too few taxation on hold links;and tax basis unscientific.Therefore,the article gives several measurements on these shortcomings;Regule tax system,clear rent system,lessen fees;setling the categories of taxes based on real estate market process and market behavior;standard management;Expand tax basis;complement local authority source of wealth and real estate tax assessment system and strategies. |
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| Keywords: | Real estate tax system property tax |
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