| 我国房地产税收体系研究 |
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| 引用本文： | 李晶.我国房地产税收体系研究[J].大连民族学院学报,2007,9(2):71-74,88. |
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| 作者姓名： | 李晶 |
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| 作者单位： | 东北财经大学,财税学院,辽宁,大连,116025 |
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| 摘 要： | 房地产税收体系是我国税收体系的重要组成部分。从房地产税收体系、房地产税负水平、房地产课税环节、房地产收费水平四个方面,对我国及国外典型国家房地产税收现状进行了分析,并从我国房地产实践的总体情况和发展趋势出发,提出了房地产税收体系调整和优化方案。
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| 关 键 词： | 房地产 房地产税收 税收体系 |
| 文章编号： | 1009-315X（2007）02-0071-05 |
| 修稿时间： | 2006-05-18 |
Study on the Real Estate Tax System of China |
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| LI Jing.Study on the Real Estate Tax System of China[J].Journal of Dalian Nationalities University,2007,9(2):71-74,88. |
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| Authors: | LI Jing |
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| Institution: | Institute of Public Finance and Taxation Dongbei University of Finance and Economics, Dalian Liaoning 116025, China |
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| Abstract: | Real estate tax system is an important component of the tax system in our country.This paper analyses the current situation of real estate tax revenue in terms of tax system,the level of tax burden,taxable level,the level of charges home and abroad.From the practice of the overall situation and the developmental trend in China,it puts forward the scheme to adjust and optimize the tax system of real estate. |
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| Keywords: | real estate real estate tax tax system |
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