| 房地产税国内研究综述 |
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| 引用本文： | 张青,张再金.房地产税国内研究综述[J].湖北经济学院学报,2012(4):57-65,98. |
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| 作者姓名： | 张青 张再金 |
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| 作者单位： | 湖北经济学院财政与公共管理学院;国家税务总局 |
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| 基金项目： | 教育部规划基金项目(10YJA790108);国家哲学社会科学基金项目(08BJY144) |
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| 摘 要： | 国内关于房地产税的研究文献涉及到的问题极为丰富。本文拟选择若干维度,对2003～2010年国内文献中以"物业税"、"财产税"和"不动产税"为名称进行的房地产税研究做一综述。
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| 关 键 词： | 房地产税 税制设计 公共财政 |
Review of Property Tax Research-Some Dimensions by Chinese Scholars |
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| ZHANG Qing,ZHANG Zai-jin.Review of Property Tax Research-Some Dimensions by Chinese Scholars[J].Journal of Hubei University of Economics,2012(4):57-65,98. |
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| Authors: | ZHANG Qing ZHANG Zai-jin |
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| Institution: | 1.School of Public Finance and Administration,Hubei University of Economics,Wuhan Hubei 430205,China;2.The state administration of taxation of the people’s Republic of China,Beijing 100031,China) |
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| Abstract: | There has been much research work directed by Chinese scholars on property tax reform since it was put forward by Chinese government.We review some dimensions of the literatures from 2003 to 2010. |
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| Keywords: | property tax tax design public finance |
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