摘要
在对我国现行房地产税制存在税费繁多、各阶段征税不公平,尤其在对保有环节征税过少、计税依据不科学等不足进行分析的基础上,提出了几点建议:正税、明租、少费;依据房地产市场运行过程和市场行为设定税种;规范管理、扩大税基、充实地方政府财源和完善房地产税课税的配套制度与政策。
To the fax system of current real estate of our country and foundation still haring some shortcomings：Too many tax categories; Various stages taxation unfairness; Especially too few taxation on hold links; and tax basis unscientific. Therefore, the article gives several measurements on these shortcomings;Regule tax system, clear rent system, lessen fees;setling the categories of taxes based on real estate market process and market behavior;standard management;Expand tax basis;complement local authority source of wealth and real estate tax assessment system and strategies.
出处
《沈阳工程学院学报（社会科学版）》
2007年第2期203-205,共3页
Journal of Shenyang Institute of Engineering:Social Science
关键词
房地产
税收制度
物业税
Real estate
tax system
property tax.
