| 完善房产税制的探讨 |
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| 引用本文： | 王联实.完善房产税制的探讨[J].税务与经济,2004(3):65-67. |
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| 作者姓名： | 王联实 |
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| 作者单位： | 渤海大学,财税系,辽宁,锦州,121013 |
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| 摘 要： | 我国现行房产税制已经不能适应目前的社会经济情况,突出表现在:内外资企业及内外籍居民税负不公;分处城乡的同类企业和个人税负不公;税基狭窄,调节功能弱化,等等。建议通过统一税制、扩大税基、统一计税依据、改革征管方式等手段使房产税这个小税种能有一番大作为。
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| 关 键 词： | 房产税 国民待遇原则 征税范围 税收负担 计税依据 |
| 文章编号： | 1004-9339(2004)03-0065-03 |
| 修稿时间： | 2003年9月26日 |
A Discussion on Perfecting the System of House Tax |
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| WANG Lian-shi.A Discussion on Perfecting the System of House Tax[J].Taxation and Economy,2004(3):65-67. |
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| Authors: | WANG Lian-shi |
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| Abstract: | Our current house tax system is no longer suitable for the economic conditions now.The problems are as following:the unfair tax burdens for the domestic and foreign businesses and the resident alines;unfair tax burdens for the some businesses and personnels in different places;the narrow tax base,weak regulary adjustment,ect.Some suggestions are made that tax systems should be united,tax base should be enlarged,taxable base should be united and the manners for collecting and managing tax should be changed,ect. |
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| Keywords: | house tax national treatment policy tax scale tax burden taxable base |
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