| 关于开征物业税的理论思考 |
| |
| 引用本文： | 辛焕平,罗焕婷.关于开征物业税的理论思考[J].科技情报开发与经济,2006,16(10):124-125. |
| |
| 作者姓名： | 辛焕平 罗焕婷 |
| |
| 作者单位： | 佛山科学技术学院经管学院,广东,佛山,528000;佛山科学技术学院经管学院,广东,佛山,528000 |
| |
| 摘 要： | 开征物业税是我国税制改革的必然要求。现阶段我国已具备了开征物业税的一定条件,可以选择一些人均收入较高的大中城市先行试点。开征物业税应遵循效率与公平原则,科学、合理地设置物业税制。
|
| 关 键 词： | 物业税 征税范围 税率 |
| 文章编号： | 1005-6033（2006）10-0124-02 |
| 收稿时间： | 2005-12-16 |
| 修稿时间： | 2005年12月16 |
The Theoretical Considerations about Levying the Real Estate Tax |
| |
| XIN Huan-ping,LUO Huan-ting.The Theoretical Considerations about Levying the Real Estate Tax[J].Sci-Tech Information Development & Economy,2006,16(10):124-125. |
| |
| Authors: | XIN Huan-ping LUO Huan-ting |
| |
| Abstract: | Levying the real estate tax is a necessary requirement for the taxation reform of China.In the present stage,China has had certain conditions for levying the real estate tax,and may make experiments in some large and medium-sized cities with relatively good average income per capita.Levying the real estate tax should follow the principle of efficiency and fairness,and set up the taxation scientifically and rationally. |
| |
| Keywords: | real estate tax taxation range tax rate |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
