| 构建我国房地产税基评估体系的若干思考 |
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| 引用本文： | 史新. 构建我国房地产税基评估体系的若干思考[J]. 广东土地科学, 2011, 0(2) |
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| 作者姓名： | 史新 |
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| 作者单位： | 广州市国土资源和房屋管理局; |
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| 摘 要： | 当前房地产税收制度改革是社会关注的焦点问题,要完善房地产税收制度,一个突出的问题就是如何构建房地产税基评估体系。我国要顺利开展房地产税基评估工作,就要建立一套科学的适合我国国情的房地产税基评估体系。我国房地产税基评估体系的主要内容包括相关法律制度、评估主体、基本思路、技术标准和评估方法及模型的构建与数据库系统等方面。
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| 关 键 词： | 房地产税 税制 税基 课税评估 |
Constructs Real Estate Tax Base Appraisal System's Related Ponder in China |
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| SHI Xin. Constructs Real Estate Tax Base Appraisal System's Related Ponder in China[J]. Guangdong Land Science, 2011, 0(2) |
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| Authors: | SHI Xin |
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| Affiliation: | SHI Xin (Guangzhou Municipal Land Resources and Housing Administrative Bureau,Guangzhou 510623,China) |
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| Abstract: | The focus of the current problems in the society is the reforms of real estate tax revenue system.The prominent problem of improving the real estate tax revenue system is how to construct a real estate tax base appraisal system. A real estate tax base appraisal system which conforms to the situation in our country is supposed to be built to keep the real estate tax base appraisal work smoothly in our country.Legal regimes,appraisal body, basic thoughts,echnical standards, appraisal methods, model constructi... |
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| Keywords: | Real estate tax tax system tax base the assessment appraises |
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