| 对高档住宅征收消费税的建议 |
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| 引用本文： | 李嘉明,宋京.对高档住宅征收消费税的建议[J].税务与经济,2007(1):96-99. |
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| 作者姓名： | 李嘉明 宋京 |
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| 作者单位： | 重庆大学,经济与工商管理学院,重庆,400044 |
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| 摘 要： | 配合国家对房地产市场的一系列调控政策,应通过对高档住宅征收消费税,缓解社会成员之间的分配不均,保护我国稀缺的土地资源,调整住房供给结构,引导合理的住房消费意识,平抑当前上涨过快的房价,降低房屋空置率。目前,应明确征收高档住宅消费税的理论依据、征收方式及税款的使用等具体思路。
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| 关 键 词： | 高档住宅 消费税 征税范围 |
| 文章编号： | 1004-9339（2007）01-0096-04 |
| 收稿时间： | 2006-08-23 |
| 修稿时间： | 2006年8月23日 |
The Suggestion on Imposing Excise towards Slap-up Domicile |
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| Li Jia-ming,Song Jing.The Suggestion on Imposing Excise towards Slap-up Domicile[J].Taxation and Economy,2007(1):96-99. |
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| Authors: | Li Jia-ming Song Jing |
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| Abstract: | A series of laws were enacted by the government aim at the real estate market.By imposing excise towards slap-up domicile,we can alleviate the uneven distribution phenomena between citizens.And also,we can protect the rare tract resources,adjust the supply structure of domicile,guide the dwelling house consume consciousness,slow down the rapid raise of the domicile's price,reduce the empty rate of the dwelling house.In this paper we discussed the theory of imposing excise towards slap-up domicile,how to impose the tax and the way to use those money. |
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| Keywords: | slap-up domicile excise levy scope |
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