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试探我国现行房地产税费制度的缺憾
引用本文:曹晓燕.试探我国现行房地产税费制度的缺憾[J].西安科技大学学报,2000,20(3):278-280.
作者姓名:曹晓燕
作者单位:西北政法学院,陕西,西安,710063
摘    要:我国现行房地产税费制度对我国房地产业的发展具有不可估量的作用。但是 ,目前许多人对房地产税费不分 ,税费制度也存在许多缺憾。本文就房地产税费的区别及我国现行房地产税费制度的缺憾进行了探讨 ,并提出了建议和设想。

关 键 词:房地产  税收  收费  缺憾
修稿时间:2000-03-22

THE DEFICIENCY OF CURRENT REAL-ESTATE'S TAX AND FEE SYSTEM IN CHINA
CAO Xiao-yan.THE DEFICIENCY OF CURRENT REAL-ESTATE'S TAX AND FEE SYSTEM IN CHINA[J].JOurnal of XI’an University of Science and Technology,2000,20(3):278-280.
Authors:CAO Xiao-yan
Abstract:The realty's tax and fee system at present of China has a huge effect upon the development of our realty market. But now, many people couldn't distinguish the tax from the fee. There are a lof of deficiency in the tax or fee system too. This paper probes into the distinction between realty's tax and fee, and the deficiency of the current real estate's tax and fee system in China. Then puts forword the suggestion and conception.
Keywords:realty  tax  fee  deficiency  
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