我国房地产税制的优化设计及可行性研究 |
| |
引用本文: | 王凤飞.我国房地产税制的优化设计及可行性研究[J].河北经贸大学学报(综合版),2014(1):46-49. |
| |
作者姓名: | 王凤飞 |
| |
作者单位: | 河北经贸大学学报编辑部,河北石家庄050061 |
| |
基金项目: | 基金项目:2013年度河北省高等学校人文社会科学青年基金项目(SQ133010) |
| |
摘 要: | 我国的房地产税收制度本身应在调控房地产市场中发挥举足轻重的重要作用,但因为当前房地产税制存在若干不适应市场经济的不合理之处,诸如重流转轻保有、税种繁杂、交叉征税、产权登记制度不健全等。因此,应加快房地产税立法,加强部门间的信息合作,适当下放税权,清理不合理不规范收费等,进一步发挥税收的调控优势。
|
关 键 词: | 房地产税制 房产税 房地产税 主体税 税收公平 纳税人 税式支出 交叉征税 |
China's Real Estate Tax System Optimization Design and Feasibility Research |
| |
Authors: | Wang Fengfei |
| |
Institution: | Wang Fengfei (Journal Editorial Department, Hebei University of Economic and Trade, Shifiazhuang 050061, China) |
| |
Abstract: | China's real estate tax system itself should plays vital important role in regulating the real estate market, but because of some unreasonable situations misadjusting the market economy existing in the current real estate tax system, such as pay much attention to the transfer tax, tax categories are multifarious, cross taxation, property registration system is not sound, etc. Therefore, we should speed up the real estate tax legislation, strengthen the information cooperation between departments, delegate properly taxation power to a lower level, clean up the unreasonable and non-standard charges to give play to the adjustment advantage of taxation further. |
| |
Keywords: | real estate tax system the property tax real estate tax the main taxes tax fair tax payer tax branch expenditure crossover taxation |
本文献已被 CNKI 维普 等数据库收录! |
|