| 关于物业税征收目的和效应之辨析 |
| |
| 引用本文： | 廖俊平. 关于物业税征收目的和效应之辨析[J]. 中国房地产, 2011, 0(2): 11-13 |
| |
| 作者姓名： | 廖俊平 |
| |
| 作者单位： | 中山大学岭南学院 |
| |
| 摘 要： | 本文讨论了物业税的征收目的和物业税所产生的效应之差别,以及在实践中区分这些概念的意义。
|
| 关 键 词： | 物业税 税收目的 税收效应 |
Identifying Aim and the Effects of Property Tax |
| |
| Liao Junping. Identifying Aim and the Effects of Property Tax[J]. China Real Estate, 2011, 0(2): 11-13 |
| |
| Authors: | Liao Junping |
| |
| Affiliation: | Liao Junping |
| |
| Abstract: | This article indentifies the differences of aim and effects of property tax, and why the identification is necessary in the practice of property taxation. |
| |
| Keywords: | Property tax Aim of tax Effects of tax |
| 本文献已被 维普 等数据库收录！ |
