| 物业税对我国不动产税收体系科学性影响研究 |
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| 引用本文： | 吴丽.物业税对我国不动产税收体系科学性影响研究[J].广东土地科学,2004(4):9-11. |
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| 作者姓名： | 吴丽 |
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| 作者单位： | 湖北大学商学院,武汉430062 |
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| 摘 要： | 本文是基于物业税即将作为一个新的税种引入我国税收结构的前提，探讨其与我国现有的不动产税收结构的关系，进而来分析其征收对我国目前不动产税收体系科学性的影响。具体是对已有税种构成、纳税主体、税负水平及课税范围科学性的影响。同时，在文中也强调了物业税的征收对我国税收体系重构的影响。
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| 关 键 词： | 物业税 不动产 中国 征管模式 税种 |
Study on the Scientific Influence of Real Estate Revenue System by the Property Tax in Our Country |
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| Authors: | WU Li |
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| Institution: | Business School of Hubei University,Wuhan 430062, China |
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| Abstract: | Based on the property tax will soon be used as a new tax in our country, We inquiry into its structural relation of our current tax law, and then analyze the influence of the current science in system in revenue from the property tax of our country. In a specific way, it is to analyze the influenle about the composing, pay tax the corpus, tax law negative level the scop of and tax. At the same time, We also emphasized the effection of the real estate tax on the rebuilding of our tax system. |
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| Keywords: | The property tax tax system |
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