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。
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.
出处
《税务与经济》
CSSCI
北大核心
2004年第3期65-67,共3页
Taxation and Economy
