摘要
美国的房地产市场发育得比较成熟,在税收体系的设置和利用税收政策促进产业发展方面有着先进的经验,值得我国的房地产市场借鉴和学习。为此,本文提出了在处理中央与地方房地产税收分配关系、合理设计税收体系、加强保有税以及利用税收杠杆促进住宅产业发展等方面的建议。
The Real Estate market in the U.S. is more developed and has more experience on the tax policy and promoting the development of real estate market. So this essay proposes that it should be learned that the relationship on estate tax between the central authorities and the local ones; the rational design on tax policy; promotion of estate tax and encourage the development of estate by tax system.
出处
《天津商学院学报》
2004年第5期48-50,共3页
Journal of Tianjin University of Commerce
关键词
房地产
税收体系
住宅产业
税收政策
real estate
tax system
industry of housing
tax policy