| 房产税征管的法制和技术约束分析 |
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| 引用本文： | 杨全社.房产税征管的法制和技术约束分析[J].廊坊师范学院学报,2007,23(5):74-76. |
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| 作者姓名： | 杨全社 |
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| 作者单位： | 首都经济贸易大学,财政税务学院,北京,100070 |
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| 摘 要： | 近年来,房产税的增长速度与社会经济发展以及房地产的发展速度很不协调,充分暴露出征管力度不足的问题。究其原因,房产税的征管主要是受到了法制和技术环境的约束。
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| 关 键 词： | 房产税 征管 法制 技术 约束 |
| 文章编号： | 1671-1416（2007）05-0074-03 |
| 修稿时间： | 2007-04-20 |
An Analysis of the Legislative and Technological Restriction of the Collection and Management of the Real Estate Tax |
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| YANG Quan-she.An Analysis of the Legislative and Technological Restriction of the Collection and Management of the Real Estate Tax[J].Journal of Langfang Teachers College,2007,23(5):74-76. |
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| Authors: | YANG Quan-she |
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| Institution: | School of Finance and Tax, Capital University of Business and Economics, Beijing 100070, China |
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| Abstract: | In recent years,the increasing rate of the real estate tax is seriously inconsistent with the developing speed of real estate,which exposes the weakness of the collection and management of the tax.The reason can be traced back to the legislative and technological restriction of the collection and management of the real estate tax. |
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| Keywords: | real estate tax collection and management law technology restriction |
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