| 物业税开征之利弊初探 |
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| 引用本文： | 张永刚.物业税开征之利弊初探[J].辽宁税务高等专科学校学报,2006,18(5):8-9. |
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| 作者姓名： | 张永刚 |
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| 作者单位： | 辽宁税务高等专科学校教学部,辽宁,大连,116023 |
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| 摘 要： | 我国现行房地产税制存在诸多弊端,已不再适应经济体制的发展需要。开征物业税这一新税种势在必行,通过对物业税概念及发展情况进行分析,阐明开征物业税的利、弊影响,进而对物业税的开征提出建设性意见。
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| 关 键 词： | 物业税 房地产 税收制度 |
| 文章编号： | 1008-2859(2006)05-0008-02 |
| 修稿时间： | 2006年5月29日 |
The pros and cons for the first time levying the property tax |
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| Zhang Yong-gang.The pros and cons for the first time levying the property tax[J].Liaoning Taxation College Journal,2006,18(5):8-9. |
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| Authors: | Zhang Yong-gang |
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| Abstract: | Our country present real estate tax system has many malpractices.It con't meet the economic system development need.it is imperative to levy the property tax.Through analyzing to concept of the property tax and the development situation,expounding the property tax influence of advantage and shortcoming, the constructive comment be given to levy taxes to the property tax. |
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| Keywords: | Property tax Real estate Tax revenue system |
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