节点文献
我国房地产保有环节税制改革研究
Research on the Ownership of Real Estate Tax System Reform in China
【摘要】 强化房地产保有环节征税,是当前我国房地产税改革的重要内容。针对我国现行房地产保有环节税制存在的主要问题,总结上海、重庆房产税试点改革的经验,提出了积极推进我国房地产保有环节税制改革的政策建议。
【Abstract】 Strengthening the ownership of real estate taxation is the important content of the current real estate tax reform in China.To solve the existing problems of tax system of real estate ownership,the paper suggests actively reforming the ownership of real estate tax system in China on the basis of the experience of Shanghai and Chongqing in real estate tax pilot reform.
- 【文献出处】 西安航空学院学报 ,Journal of Xi’an Aeronautical University , 编辑部邮箱 ,2015年02期
- 【分类号】F299.23;F812.42
- 【被引频次】3
- 【下载频次】180