| 城市房地产税费改革：国际经验及政策建议 |
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| 引用本文： | 林家彬,乌兰.城市房地产税费改革：国际经验及政策建议[J].改革,2005(5). |
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| 作者姓名： | 林家彬 乌兰 |
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| 作者单位： | 国务院发展研究中心社会部，国务院发展研究中心社会部 北京 100010，北京 100010 |
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| 摘 要： | 概要归纳中国现行房地产税费制度,就中国现行房地产税费制度存在的问题,分城市土地管理制度、农地征用制度和房地产税费制度三个方面进行整理和分析,厘清目前存在的主要问题及其症结所在,在借鉴国际经验与前人研究成果的基础上,提出对未来不动产税制改革方向的初步意见。
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| 关 键 词： | 房地产 税费制度 国际比较 政策建议 |
Real Estate Tax Reform:International Experiences and Policy Suggestions |
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| Lin Jiabin Wu Lan.Real Estate Tax Reform:International Experiences and Policy Suggestions[J].Reform,2005(5). |
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| Authors: | Lin Jiabin Wu Lan |
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| Institution: | Lin Jiabin Wu Lan |
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| Abstract: | In this paper summary conclusion of China's real estate tax reform is made up.As to the existing problems of tax system concerning the real estate,the article make a pectination and anlysis from three aspects which are city's land manage- ment system,farm land confiscattion system and real estate tax system.After find out the key problems and the sticking points,some elementary suggestions about the real estate tax reform are put forward on the basis of international experi- cence and former researches. |
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| Keywords: | real estate tax system intemation companson policy suggestions |
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