| 对我国开征物业税的问题及对策的思考 |
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| 引用本文： | 石帆.对我国开征物业税的问题及对策的思考[J].山西广播电视大学学报,2011(5):75-76. |
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| 作者姓名： | 石帆 |
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| 作者单位： | 河北银行学校,河北;石家庄050081 |
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| 摘 要： | 开征物业税已经是我国税制改革的必然趋势,它对于稳定地方财政收入、抑制房价、改革税收体制等都有重要的作用。目前解决物业税在征免的界定、计税依据的确定、土地出让金的处理、税率的设计、税收征管等方面的问题,对我国物业税的开征具有较强的现实意义。
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| 关 键 词： | 物业税 房产评估价 房产原值 土地出让金 |
Reflection on the Problems and Solutions in the Levy of Property Tax |
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| Shi Fan.Reflection on the Problems and Solutions in the Levy of Property Tax[J].Journal of Shanxi Radio & Tv University,2011(5):75-76. |
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| Authors: | Shi Fan |
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| Institution: | Shi Fan(Hebei Bank School,Shijiazhuang,Hebei,050081) |
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| Abstract: | The levy of property tax has been an inevitable trend of tax reform in China,which plays an important role in stabilizing the local financial revenue,restraining house price,and reforming the tax system,etc.Nowdays,it has a great practical significance in |
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| Keywords: | property tax price of real estate assessment property at cost land transfer fees |
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