摘要
我国房地产领域税收体系税基较窄,税费混乱,重交易环节轻保有环节问题等突出。本文简要介绍我国房地产领域税制改革的进程,揭示我国物业税改革悬空七年的原因,对目前倾向改革房产税的趋势做可行性分析和功能定位,最后对房产税改革重整进行思索。
China＇s real estate tax system base is narrow,and the tax state is disordered,trading link is valued and owning link is ignored.This paper describes real estate tax reform process in our country,rereals reasons of our property tax vacant reform for seven years,analyzes the feasibility of the trend of property tax reform and makes function analysis,and finally speculates the estate tax reform and restructuring.
出处
《价值工程》
2010年第17期23-23,共1页
Value Engineering
关键词
物业税
房产税
房地产税制完善
property tax
real estate tax
real estate tax perfect
