| 浅谈房地产税制改革 |
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| 引用本文： | 李京,刘艳玲,董娟. 浅谈房地产税制改革[J]. 价值工程, 2010, 29(17): 23-23 |
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| 作者姓名： | 李京 刘艳玲 董娟 |
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| 作者单位： | 天津大学,天津,300072 |
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| 摘 要： | 我国房地产领域税收体系税基较窄,税费混乱,重交易环节轻保有环节问题等突出。本文简要介绍我国房地产领域税制改革的进程,揭示我国物业税改革悬空七年的原因,对目前倾向改革房产税的趋势做可行性分析和功能定位,最后对房产税改革重整进行思索。
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| 关 键 词： | 物业税 房产税 房地产税制完善 |
Discussion on Real Estate Tax Reform |
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| Li Jing,Liu Yanling,Dong Juan. Discussion on Real Estate Tax Reform[J]. Value Engineering, 2010, 29(17): 23-23 |
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| Authors: | Li Jing Liu Yanling Dong Juan |
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| Affiliation: | Li Jing Liu Yanling Dong Juan(Tianjin University,Tianjin 300072,China) |
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| Abstract: | China＇s real estate tax system base is narrow,and the tax state is disordered,trading link is valued and owning link is ignored.This paper describes real estate tax reform process in our country,rereals reasons of our property tax vacant reform for seven years,analyzes the feasibility of the trend of property tax reform and makes function analysis,and finally speculates the estate tax reform and restructuring. |
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| Keywords: | property tax real estate tax real estate tax perfect |
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