| 重视房地产持有环节税的作用 积极推进房地产税制改革 |
| |
| 引用本文： | 王诚尧.重视房地产持有环节税的作用 积极推进房地产税制改革[J].涉外税务,2011(3). |
| |
| 作者姓名： | 王诚尧 |
| |
| 作者单位： | 财政部财政科学研究所; |
| |
| 摘 要： | 开征房地产持有环节税①是我国财政体制改革的一项重要内容。本文探讨了现阶段在我国开征房地产持有环节税可以实现的政策目标:构建地方税主体税种,完善分税制财政体制;调节居民收入分配和财富存量,缩小贫富差距;稳定房地产价格,促进房地产市场健康发展;促进节约利用土地资源,保护耕地红线;缓和购房压力,促进一般性消费增长,优化消费结构。
|
| 关 键 词： | 房地产持有环节税 地方税 收入分配 |
Highlighting the Role of Real Estate Holdings Tax and Improving the Reform of Real Estate Tax System |
| |
| Chengyao Wang.Highlighting the Role of Real Estate Holdings Tax and Improving the Reform of Real Estate Tax System[J].International Taxation In China,2011(3). |
| |
| Authors: | Chengyao Wang |
| |
| Institution: | Chengyao Wang |
| |
| Abstract: | Levying real estate holdings tax is one of the significant parts of the fiscal system reform in China.This paper makes an exploration on the achievable goals by levying real estate holdings tax at the present stage:establishing main items of local tax and improving the system of tax division;adjusting residential income distribution and wealth stock and narrowing the gap between the rich and the poor;stabilizing the price of real estate and promoting the sound development of real estate market;improving the... |
| |
| Keywords: | Real estate holdings tax Local tax Income distribution |
| 本文献已被 CNKI 等数据库收录！ |
