| 土地出让金并入物业税的利弊分析与政策建议 |
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| 引用本文： | 张琼,彭杏芳.土地出让金并入物业税的利弊分析与政策建议[J].武汉职业技术学院学报,2007,6(1):48-50. |
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| 作者姓名： | 张琼 彭杏芳 |
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| 作者单位： | 华中师范大学,经济学院区域经济学,湖北,武汉,430079 |
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| 摘 要： | 据悉,“十一五”期间,我国将稳步推行物业税,其中会将一次性缴纳的土地出让金并入物业税。本文通过分析土地出让金并入物业税后的利与弊,认为物业税的基本框架应该作相应调整,并提出具体的政策建议。
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| 关 键 词： | 物业税 土地出让金 年租 |
| 文章编号： | 1671-931X（2007）01-0048-03 |
| 修稿时间： | 2007-01-19 |
On Pros and Cons of Incorporating Rent of Land into Property Tax |
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| ZHANG Qiong,PENG Xing-fang.On Pros and Cons of Incorporating Rent of Land into Property Tax[J].Journal of Wuhan Institute of Technology,2007,6(1):48-50. |
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| Authors: | ZHANG Qiong PENG Xing-fang |
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| Institution: | Economics College, Huazhong Normal University, Wuhan 430079, China |
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| Abstract: | This paper indicates that during the 'Eleventh Five-Year Plan' period,China will pursue the property tax steadily,and will incorporate the money for selling land which was paid at one time into the property tax.It analyzes the pros and cons of incorporation,and suggests the adjusting of the basic frame of the property tax correspondingly.It also puts forward the concrete policy recommendations. |
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| Keywords: | property tax money for selling land annual rent of land |
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