| 物业税开征之声渐急促税制设计须审慎 |
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| 引用本文： | 张学诞,吴雪.物业税开征之声渐急促税制设计须审慎[J].涉外税务,2008,241(7). |
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| 作者姓名： | 张学诞 吴雪 |
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| 作者单位： | 财政部财政科学研究所,北京,100036 |
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| 摘 要： | 物业税开征是近来我国的热点问题之一。本文阐述了我国开征物业税的目的,并在借鉴国外成功经验的基础上,结合我国的实际情况,提出了我国物业税税制设计的整体思路。
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| 关 键 词： | 物业税 税制设计 地方财政 |
A Scheme Design for Levying Real Estate Tax in China |
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| Xuedan Zhang Xue Wu.A Scheme Design for Levying Real Estate Tax in China[J].International Taxation In China,2008,241(7). |
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| Authors: | Xuedan Zhang Xue Wu |
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| Institution: | Xuedan Zhang Xue Wu |
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| Abstract: | Recently it has become a focus of society that real estate tax should be levied in China. Based on a formula-tion of objectives of levying real estate tax, and after drawing upon successful experiences from other countries as reference, this paper proposes a scheme design for levying real estate tax in the context of practical situations in our country. |
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| Keywords: | Real estate tax Tax system design Local finance |
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