| 试述物业税的开征与房地产税制改革 |
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| 引用本文： | 叶姗.试述物业税的开征与房地产税制改革[J].广西政法管理干部学院学报,2005,20(1):101-105. |
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| 作者姓名： | 叶姗 |
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| 作者单位： | 华南师范大学政法学院,广东,广州,510631 |
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| 摘 要： | 开征物业税是启动新一轮税制改革的重要信号。物业税的开征 ,关乎千家万户的切身利益 ,备受瞩目。本文拟从回溯房地产税制的历史变迁着手 ,检讨房地产税制的现状 ,并通过剖析物业税开征的原因及弊端 ,揭示物业税的应有内涵
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| 关 键 词： | 物业税 房地产税制 改革 |
| 文章编号： | 1008-8628(2005)01-0101-05 |
| 修稿时间： | 2004年3月6日 |
To collect property tax and real estate tax system reforms |
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| YE Shan.To collect property tax and real estate tax system reforms[J].Journal of Guangxi Administrative Cadre Institute of Politics and Law,2005,20(1):101-105. |
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| Authors: | YE Shan |
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| Affiliation: | Shouth China Normal University 510631 |
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| Abstract: | To collect property tax is the most important signal to start the new round of tax system reforms. It relates to benefits of everyone. The article begins with the history and current situation of real estate tax system reforms, realizes the cause and shortcoming of property tax and opens up the content of property tax. |
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| Keywords: | property tax real estate tax system reform |
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