| 现行房产税计税依据弊端分析及改革建议 |
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| 引用本文： | 周银丹.现行房产税计税依据弊端分析及改革建议[J].宁德师专学报(自然科学版),2010,22(4):382-384. |
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| 作者姓名： | 周银丹 |
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| 作者单位： | 宁德师范学院数学系,福建宁德352100 |
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| 摘 要： | 通过对我国房产税计税依据有关的法规及与其实际操作中相关会计制度的梳理,分析了现行计税法规存在的弊端,就我国市场经济的发展及产权结构的变化,借鉴国际经验,提出将房产税的计税模式合二为一,并以市场评估价值为计税依据,将房地产持有期间的房产税和城镇土地使用税合并征收的改革建议.
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| 关 键 词： | 房产税 计税依据 弊端 改革建议 |
On the current house property tax base and its Reform |
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| ZHOU Yin-dan.On the current house property tax base and its Reform[J].Journal of Ningde Teachers College(Natural Science),2010,22(4):382-384. |
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| Authors: | ZHOU Yin-dan |
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| Institution: | ZHOU Yin-dan(Department of Mathematics,Ningde Normal University,Ningde Fujian 352100,China) |
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| Abstract: | The paper illustrates the limitations of regulations on the house property tax base and the related accounting systems.Given the changing property structure in China and the experience from other countries,the author tries to display a new calculation model based on the market appraisal,and propose to combine the house property tax with the urban land use tax. |
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| Keywords: | house property tax tax base limitations reform |
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