| 房地产税制改革研究综述 |
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| 引用本文： | 汤青慧,于水,朱珊.房地产税制改革研究综述[J].经济与管理,2006,20(1):65-68. |
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| 作者姓名： | 汤青慧 于水 朱珊 |
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| 作者单位： | 青岛理工大学,管理学院,山东,青岛,266520 |
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| 摘 要： | 1994年实施税制改革以来,中国税收制度发生了重大变革,同时也引发了房地产税制改革问题的理论研究大潮,许多学者都作了深入的探讨,研究成果主要集中在两个方面:房地产税制存在的问题及改革建议,本文将有关观点进行梳理,以期能够将此问题的研究引向深入。
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| 关 键 词： | 房地产 税制 改革 综述 |
| 文章编号： | 1003-3890(2006)01-0065-04 |
| 收稿时间： | 09 19 2005 12:00AM |
| 修稿时间： | 2005年9月19日 |
The Summary of Studies on the Real Estate Tax System Reform |
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| TANG Qing-hui,YU Shui,ZHU Shan.The Summary of Studies on the Real Estate Tax System Reform[J].Economy and Management,2006,20(1):65-68. |
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| Authors: | TANG Qing-hui YU Shui ZHU Shan |
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| Institution: | School of Management, Qingdao University of Science and Engineering, Qingdao 266520, China |
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| Abstract: | Since the tax system reform in1994,there are great changes in tax system in china,which cause a spring tide of theory study in the problem of the real estate tax system reform.Many scholars have made deep study.The research production embodies in two aspects:the problems in the real estate tax system and the reform suggestions.The article summarizes the relevant standpoints in order to make the research of this problem go further. |
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| Keywords: | real estate tax system reform summary |
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