| 利益均衡视阈下的不动产税制设计 |
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| 引用本文： | 焦麦青. 利益均衡视阈下的不动产税制设计[J]. 现代财经, 2006, 26(6): 7-11 |
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| 作者姓名： | 焦麦青 |
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| 作者单位： | 天津工业大学,人文与法学院,天津300160 |
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| 摘 要： | 开征不动产税是在我国市场经济逐渐走向成熟,利益主体日趋多元化背景下,完善税收体系的重要举措.因而,有关不动产税的研究,应置于利益均衡的范畴内,通过确认、界定、分配和协调各个利益主体之间的关系,以构建更具稳定性和实效性的不动产税制.
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| 关 键 词： | 不动产税 利益均衡 要素设计 配套制度 |
| 文章编号： | 1005-1007（2006）06-0007-05 |
| 收稿时间： | 2006-03-15 |
| 修稿时间： | 2006-03-15 |
Designing the Real Property Tax System under the Interests Equilibrium Visual Threshold |
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| Jiao Maiqing. Designing the Real Property Tax System under the Interests Equilibrium Visual Threshold[J]. Modern Finance and Economics(Journal of Tianjin University of Finance and Economics), 2006, 26(6): 7-11 |
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| Authors: | Jiao Maiqing |
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| Abstract: | As our market economy is becoming mature, to impose tax on real properties is an important measure to improve the tax legal system. So, the research on the real property tax should be based on the interests Equilibrium to construct more stable and effective real property tax system through confirming, shaping, allotting and harmonizing relationships between different interest subjects. |
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| Keywords: | Real Property Tax Interests Equilibrium Elements Designation Cooperating System |
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