| 物业税的开征对我国房地产税收影响研究 |
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| 引用本文： | 张崇涛,鄢洪林,宋爱霞.物业税的开征对我国房地产税收影响研究[J].山西建筑,2012,38(3):255-256. |
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| 作者姓名： | 张崇涛 鄢洪林 宋爱霞 |
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| 作者单位： | 1. 国家电网公司交流建设分公司,北京,100052
2. 江苏省送变电公司,江苏南京,211102 |
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| 摘 要： | 首先约定了物业税相关的几个基本定义,并结合外国物业税改革经验,分析了三种政策类型物业税和我国可能的政策选择,接着分析了现行房地产税收体系的特点与不足,最后指出物业税的开征对我国房地产税收的影响。
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| 关 键 词： | 房地产 税收制度 物业税 |
Research on influence of levying property tax to real estate tax in China |
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| ZHANG Chong-tao,YAN Hong-lin,SONG Ai-xia.Research on influence of levying property tax to real estate tax in China[J].Shanxi Architecture,2012,38(3):255-256. |
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| Authors: | ZHANG Chong-tao YAN Hong-lin SONG Ai-xia |
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| Affiliation: | ZHANG Chong-tao YAN Hong-lin SONG Ai-xia |
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| Abstract: | This thesis firstly regulates some basic definitions related to property tax,gives a briefing on the international experience on property tax reforms and analyzes three types of property tax policies before pointing out the possible choice for China,then it analyzes the characteristics and shortcomings of current real estate taxation and points out the influence of levying property tax to real estate tax in the end. |
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| Keywords: | real estate taxation system property tax |
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