| 台湾地区房屋土地保有环节税收情况 |
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| 引用本文： | 常新.台湾地区房屋土地保有环节税收情况[J].涉外税务,2007(1):46-48. |
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| 作者姓名： | 常新 |
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| 作者单位： | 北京市地方税务局,北京,100044 |
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| 摘 要： | 台湾地区对土地和房屋分别征税,在保有和交易环节分别设置税种。本文在介绍台湾地区房屋、土地保有环节税收情况的基础上,对大陆地区房地产税收征管工作提出了几点建议。
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| 关 键 词： | 中国台湾地区 房地产税收 启示 |
On the Real Estate tax of Taiwan District |
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| Xin Chang.On the Real Estate tax of Taiwan District[J].International Taxation In China,2007(1):46-48. |
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| Authors: | Xin Chang |
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| Abstract: | Based on the introduction of real estate tax in Taiwan district, this article puts forward some suggestions of improving the collection and administration of real estate tax in mainland china. |
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| Keywords: | Both sides of Taiwan Straits Real estate tax Reference |
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