| 基于受益原则的房地产税改革研究 |
| |
| 引用本文： | 魏涛,张青.基于受益原则的房地产税改革研究[J].湖北商业高等专科学校学报,2011(5):63-66. |
| |
| 作者姓名： | 魏涛 张青 |
| |
| 作者单位： | 湖北经济学院财政与公共管理学院,湖北武汉430205 |
| |
| 基金项目： | 教育部、国家留学基金委中法蔡元培合作科研项目（留金欧[2010]6050）; 湖北经济学院科研青年基金项目（XJ2009004） |
| |
| 摘 要： | 社会公众普遍担心房地产税改革会加重其税收负担,这是市场价值体系房地产税迟迟不能推出的一个重要原因。为了减少改革的阻力,需要明确房地产税的受益特征,体现税收的公平性和财政利益交换原则。本文调查研究表明,房地产税的受益原则和公众对房地产税改革意愿具有关联性,在房地产税制设计中强调受益原则有助于提高纳税人的遵从度。
|
| 关 键 词： | 受益原则 房地产税 调查问卷 |
A Study on the Real Property Tax Reform Based on Benefit Principle |
| |
| WEI Tao,ZHANG Qing.A Study on the Real Property Tax Reform Based on Benefit Principle[J].Journal of Hubei Commercial College,2011(5):63-66. |
| |
| Authors: | WEI Tao ZHANG Qing |
| |
| Institution: | (School of Public Finance and Administration,Hubei University of Economics,Wuhan Hubei 430205,China) |
| |
| Abstract: | The public anxious on the burden of the planned real property taxation in China has been a great concern to the reform and a significant variable explaining the agenda delay.For purpose of reducing the property tax reform adversities,the design of the real property taxation system should be on the base of benefit principle and fiscal exchange.The survey shows that public compliance is highly sensible to the benefit principle,the real property tax reform based on benefit princi-ple help to improve the degree of taxpayer compliance. |
| |
| Keywords: | benefit principle real property taxation survey on real property tax reform |
| 本文献已被 维普 等数据库收录！ |
