| 关于开征物业税的理论思考 |
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| 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 |
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| 作者姓名： | 辛焕平 罗焕婷 |
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| 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 |
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| 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。
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| 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： | 2005-12-16 |
The Theoretical Considerations about Levying the Real Estate Tax |
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| 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 |
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| Authors: | XIN Huan-ping LUO Huan-ting |
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| 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. |
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| Keywords: | real estate tax taxation range tax rate |
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