我国房地产税改革的法律架构

我国现行的房地产税的税、租、费错位,税租费体系不明晰;税种设置不合理,征税范围狭窄;税率设计欠科学,计税标准欠合理,从而限制了房地产税职能作用的充分发挥.为此,必须科学地确定房地产的税、租、费体系,合理地设置税种,规范房地产的税收体系;扩大征税范围,发挥房地产税的调控作用,科学地设置税率,发展和规范房地产市场.     

发展中国家批量评税实践对我国房产税改革的启示

批量评税是房产税征收的关键步骤,也是房产税实现税收改革的途径和工具.近年来,以南非和立陶宛为代表的发展中国家房地产批量评税实践取得了丰硕的成果,其丰富的经验对我国房产税税收改革具有一定的借鉴作用.本文在对南非和立陶宛房地产批量评税的实践进行比较分析的基础上,通过与我国房产税改革进行比较,提出了完善我国房产税改革的一些设想.     

改革我国房地产税制的设想

房地产税收作为财产税的主要组成部分，一般应成为地方财政收入的重要来源，我国现行房地产税收体系存在违背税收公平，税种调节欠妥、税种配合失当等缺陷。应该进行房地产税制改革，建立以土地年租金为基础，物业税为主导，其他房地产税费为辅助的科学合理的房地产租、税体系，并对改革可能产生的问题提出了一些具体对策。     

我国房地产税改革的几点思考和建议

作为国民经济的支柱产业,房地产业的健康有序发展是国民经济持续稳定发展的一大重要支撑,而与房地产紧密相关的房地产税及其结构的合理性也将直接影响到房地产行业的健康发展,并由此对国家财政收入产生重要影响。近年来,随着我国社会经济的高速发展,房地产市场也相应地随之蓬勃发展。但就现行的房地产税而言,我国自从1994年进行税收改革之后一直未随发展而进行调整的房地产税收制度已经无法跟上当前房地产市场的发展脚步。因此,基于全面分析研究而进行切实有效的房地产税改革已是势在必行。     

推进我国房地产税改革若干问题的思考

推进我国房地产税改革要落实税收法定,健全地方税体系,同时借鉴国外经验,推进房地产税立法,简化合并已有税种,适当扩大地方税收管理权限,建立健全不动产信息网络平台和价格评估体系等配套制度,构建信息共享和部门配合机制,合理确定征收对象和税率,实行特定群体税收减免,明确房地产税收入应全部用于保障性住房建设。     

我国房地产税制的现状分析

房地产业是我国国民经济的基础性和支柱性产业。而房地产税收对房地产经济运行起到保障和促进作用。目前,我国房地产市场还处于发展阶段,房地产税收体系还存在税收政策不统一、税制结构不合理、税收级次分配不够合理、税收征管的配套措施不完善和征税范围过于狭窄等问题,严重影响和阻碍了房地产业的健康发展。     

房地产评税及其技术分析

房地产评税是对房地产在评税时点的市场价值进行的评定活动。从房地产评税的概念入手,探讨了房地产评税与房地产估价的差异以及房地产评税的方法原理与技术路线。     

税收法定主义视角下的研究:论我国税收入宪

税收法定原则是税法基本原则之一,也被称为税法领域中的“帝王条款”,是真正税收立宪最基本的标志。完善我国的税收法定原则是完善我国的税收立宪制度的核心与基础,因此为了推动我国税收法治的完善,税收入宪必须提上日程。“税收入宪”是一个法治国家和税收国家的必然选择。     

我国新房地产税征管机制与路径选择——以评估征税为视角

我国新房地产税以整合现有房产税和城镇土地使用税为前提,并以评估值征收为计税依据确立了税基立法体系。基于评估主导权视角解读房地产价值评估机制,对新税施行的价值评估效力、产权登记制度、评税体系等要素进行梳理,可以看到,从房地产市场价值属性确定新房地产税税基最为合理,并从新税征管体系方面因应了构建新房地产税的评估机制和路径选择。     

在我国开征物业税的理论分析及税率设计

物业税是一种针对土地、房屋等不动产征收的税种。该税种在世界上其他的国家和地区已经发展的相对成熟,并且是当地政府税收的重要来源。目前我国的房地产税制日益显露出一些弊端．市场经济的发展要求实现物业税的开征。开征物业税,可以进一步完善税收体系,并且能够保证国家房地产收益,并在最大程度上发挥税收杠杆的作用,以调节房地产市场。论文根据其他国家和地区的税收规则,结合我国当前的国情,提出一套物业税税率的设计方案。     

卡思卡特城堡

It is worthy of noting that, whilst Crookston Castle witnessed the earlier and happier portion of Mary's variegated life,     

不同的吃喝玩乐

一、吃和喝吃苹果 eat an apple, 吃药 take medicine,吃糖 have some sweets,吃饭 have one's meals,吃馆子 dine out,吃惊 be surprised/     

漏洞百出的教育

Many college freshmen arrive woefully unprepared to do college work, and as disadvantaged populations continue to grow, the share of the American work force that has made it through college is expected to plummet. Many experts blame that educational failure not just on high schools but also on colleges. School & College, a special report by The Chronicle, looks at efforts to fix the system. What reforms would better prepare students for college? What should schools and colleges be doing differently? How should state and federal officials help?     

只要努力,不要后悔

There are numbers of crossroads on our long and unpredictable life journey where we totally have no idea about which direction to choose. No matter what our decision is, we should not turn back, but face the music and go ahead instead. I am this kind of girl who always does try without regretting, one example is how I dealt with my love.     

浅谈移民问题

Migration occurs behind a variety of reasons and has a great effect on the whole world. People may migrate in order to improve their economic situation, or in order to escape civil strife, persecution, and environmental disasters. The impact of migration is complex, bringing both benefits anddisadvantages. This paper briefly talks about the causes of migration, the allocation of benefits, and the ways in which individual countries and the international community deal with this important subject.     

Sister Carrie, an Adherent of Desires

Sister Carrie is one of the most controversial characters in American literature.Thought as a "fallen woman" firstly,she was defined as a "new woman" by some critics later. However, by digging into the motivaton behind the whole process of Carrie's "success", the relationship between Carrie and her creator (the author), the social conditions of then American, it can be found that Carrie has never been free-standing on her thought and she has never found her real-sdf even after becoming a famous actress. In a society dominated by mass consumerism Carrie is only an adherent of her own desires. She also is a representative of all those country girls flooded into cities, a symbol and a sacrifice of the urbanization of America in a time countryside was overcome by cities.     

Improvement of one-cycle controller by use of proportional integral differential controller

1.IntroductionOne-cyclecontrolmethod,whichwasproposedaboutonedecadeago[1],hasbecomeanattractivemethodinspecialfieldssuchaspowerfactorcorrection[2-6],switchingamplifiers[7,8],etc.Themainideaofthiscontrollerisbasedonintegrationofdiodevoltageinone-cycleandforcesittobeexactlyequaltothereferencevalue.Themainadvantageofthiscontrollerisitsrealtimeabilitytorejectthevariationofinputvoltage[1].Despitethisgreatability,ithasnogoodperformancesinrejectingofloaddisturbanceandfollowingreferencecommands.Espec…     

库克斯顿城堡

城堡, 是欧洲典型的建筑之一, 每个城堡都有一个美丽的传说或是一段历史。从本期开始, 我们将推出“城堡之旅”, 带各位读者去浏览、观赏欧洲各地的城堡, 开始一段文化与历史的旅途!     

The Reader Response Approach to Teaching of English Literature

During interview with English majors, it was found that a majority of students expressed disappointment with their experience of English literature classes. Students' dislike of learning English literature appears to be the major problem of teaching English literature in China. Reader response approach is a good way to solve this problem. In this paper, I explain the rationale behind the reader response approach, such as its origin, definition, features, assumptions, and strategies. Then I illustrate how reader response approach works as a teaching strategy by presenting several teaching models. At last I evaluate its usefuiness for teachers and present the advantages of reader response approach in Chinese context.