International comparison of real estate tax in our country and analysis on development countermeasures;
我国房地产税国际比较及发展对策分析
Review of difficulties,procedure and deep problems in the reform of real estate tax;
房地产税改的难点、步骤及深层次问题综述
As the main part of property tax, housing and land tax is normally an important source of local fiscal revenue.
房地产税收作为财产税的主要组成部分,一般应成为地方财政收入的重要来源,我国现行房地产税收体系存在违背税收公平,税种调节欠妥、税种配合失当等缺陷。
There exist some problems in the current housing and land tax,such as heavy tax burden which can not satisfy the needs of the present economic development;disordered taxation which limits the function of macro-regulation,etc.
我国现行房地产税收中存在许多问题 :税收负担偏重 ,不能满足当前经济的发展 ;税费混杂 ,税收宏观调控功能受限制 ;等等。
In recent years, the discussions on housing prices and real estate taxes reform are increasing.
房地产税历来作为国家调节房地产市场和社会经济分配的一个重要杠杆,是地方政府获取财政收入的重要手段,在整个税制中占有重要地位。
It is concluded that(:1)real estate taxes and pubic expenditure budget policies should be jointly used to control real estate market development(;2)the capability of China\'s real estate taxes impacts on house price is not strong enough,so it is necessary to reform the real estate taxes system,i.
研究目的:分析中国房地产税、地方公共支出对房价的影响。
Thought of Property Tax Reform and Local Public Services Improvement;
我国开征不动产税与增强地方政府公共服务能力的思考
With the background of local financial plight, and the present property taxsystem s serious defects, property tax reform has become inevitable.
在地方财政面临困境、现行房地产税制存在严重弊端等背景下,房地产税制改革已经成为必然,根据国际经验能为地方政府提供稳定收入来源的不动产税呼之欲出,而税率设定是新税制设计的重要一环。
The paper proposes that the goal of real estate tax reform should be raising stable and sustainable fiscal revenues for local governments based on the current situation of fiscal difficulties of local governments and the theory of Real estate tax, and tries to prove that real estate tax can be a main.
本文根据我国地方财政运行的现状,结合房地产税的理论分析,提出房地产税改革的主要目标应定位为地方政府提供稳定可持续的收入来源,并以成都市为案例来说明改革后的不动产税是否能够成为市级财政的主体税种。
Therefore,real estate tax,turnover tax,city construction tax and resource tax should be imposed as the main tax in developed cities,developing cities,undeveloped cities and resource abundant cities respectively,so that local governments can make the best use of their comparative advantages to develop their local economy.
因而,建议经济发达地区以不动产税、中等发达地区以营业税、欠发达地区以城市维护建设税、资源丰富地区以资源税作为市级财政的主体税种,从而促使各地政府根据比较优势发展本地经济和培植税源。
real estate tax
房地产税,不动产税
Property Tax Administration in Estonia
爱沙尼亚房地产税管理
Russian Property Tax: Concluding Evidence
俄罗斯房地产税:总结
Yes, they are subject to the city property tax.
应该缴纳城市房地产税。
Real Property Tax Experiment: Novgorod and Tver
房地产税试验: Novgorod和Tver
(calculation of the)amount payable as a local rate
房地产税徵收额(的计算)
Property Tax in Estonia
爱沙尼亚的房地产税
Property Tax:a Good Local Tax;
城市房地产税:一种优良的地方税种
To collect property tax and real estate tax system reforms;
试述物业税的开征与房地产税制改革
An Analysis on Tax Rate Design and Tax Burden Calculation for Real Estate Tax in China;
我国房地产税税率设计及税负测算分析
Empirical Study on Interaction between Real Estate Tax and House Price;
我国房地产税与房价关系的实证研究
Research on Influences of the Real Estate Tax on the Price of Commercial Housing;
房地产税收对商品房价格的影响研究
Real Estate Tax Reform:Thoughts on Theories of Taxation on Properties;
房地产税收改革:基于财产课税理论的思考
Tax Basis of the Right of Land Use in Urban Real Estate Tax;
浅议城市房地产税中土地使用权的计税依据
Research on the Incentive Effects of Property Tax to Local Government;
房地产税对地方政府的激励效应研究
To make the Real Estate Tax as a Main Source in Local Tax System;
确立房地产税收在我国地税中主体税源地位的构想
Research on Economic Effect of Collecting Real Estate Tax in the View of Tax Burden Shift;
税负转嫁视角下开征房地产税的经济效果研究
Analysis of the Rate of Real Estate Tax of Our Country --An Example of Zhejiang Province;
我国房地产税税率设计分析——以浙江省为例
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