| 论我国房地产税改革的目标及思路 |
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| 引用本文： | 邓菊秋.论我国房地产税改革的目标及思路[J].税务与经济,2007(1):93-95. |
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| 作者姓名： | 邓菊秋 |
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| 作者单位： | 四川大学,经济学院,四川,成都,610064 |
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| 基金项目： | 美国林肯土地政策研究院资助课题 |
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| 摘 要： | 房地产税的改革目标应是为地方政府提供稳定透明的收入来源,完善财权与事权相对称的地方财政体制。因此,建议循着新思路,通过对相关制度的配套改革来实现。
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| 关 键 词： | 房地产税 地方财政 受益原则 |
| 文章编号： | 1004-9339（2007）01-0093-03 |
| 收稿时间： | 2006-10-10 |
| 修稿时间： | 2006年10月10 |
On the Goal and Thoughts of the Reform of Our Real Estate Tax |
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| Deng Ju-qiu.On the Goal and Thoughts of the Reform of Our Real Estate Tax[J].Taxation and Economy,2007(1):93-95. |
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| Authors: | Deng Ju-qiu |
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| Institution: | Economics School, Sichuan University, Chengdu 610064, China |
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| Abstract: | There are many problems in our present real estate tax,such as the narrow tax base,repeated tax categories,unfair tax burdens inside and outside enterprises, levy only in exploration and exchange of real estate,etc.Therefore,it is time to change real estate.In fact,the reform of real estate is about to provide a stable and clear revenue for the government and to perfect the local financial system on financial right and affair right.So only by relative systems can the reform be realized. |
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| Keywords: | real estate tax local finance benefit-received principle |
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