| 房地产税改的难点、步骤及深层次问题综述 |
| |
| 引用本文： | 李明会.房地产税改的难点、步骤及深层次问题综述[J].重庆商学院学报,2007,17(1):13-17. |
| |
| 作者姓名： | 李明会 |
| |
| 作者单位： | 西南财经大学财政与税务学院,四川成都610074 |
| |
| 摘 要： | 从十六届三中全会提出房地产税制改革的方向,到后来对一些城市实行"空转"模拟物业税试点,但物业税开征却一直未能实现从"空转"到"实转"的转变.税制改革目前的进展到底如何?还有那些难题难以解决?到底有没有确定的时间表呢?学界、政府又是怎样设计新税制的呢?还有哪些深层次问题需要考虑?
|
| 关 键 词： | 房地产税 物业税 税制设计 |
| 文章编号： | 23990459 |
| 修稿时间： | 10 19 2006 12:00AM |
Review of difficulties, procedure and deep problems in the reform of real estate tax |
| |
| LI Ming-hui.Review of difficulties, procedure and deep problems in the reform of real estate tax[J].Journal of Chongqing Institute of Commerce,2007,17(1):13-17. |
| |
| Authors: | LI Ming-hui |
| |
| Institution: | School of Finance and Taxation, Southwest University of Finance and Economics, Sichuan Chengdu 610074, China |
| |
| Abstract: | The Third Plenary Session of 16th Central Committee of Chinese Communist Party held the reform direction of real estate tax system and conducted experiment of "empty" simulation of estate tax in some cities. However, the collection of real estate tax has not been changed from "empty" to "real". How is the process of present taxation system reform What kind of difficulties needs to be solved and what is the planned schedule for the reform How did theoretical circle and governments design new taxation system What kind of deep problems needs to be considered |
| |
| Keywords: | real estate tax estate tax taxation system design |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
| 点击此处可从《重庆商学院学报》浏览原始摘要信息 |
| 点击此处可从《重庆商学院学报》下载免费的PDF全文 |
