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海峡两岸房地产税收体系比较 被引量:3

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摘要 大陆与台湾的房地产税收体系在税种设置、各税种的课税要素等方面存在诸多差异。台湾房地产税收体系税种配合较为适当、筹集收入功能较强、调节功能发挥较好、配套制度完备,可资大陆借鉴。
作者 李文
出处 《涉外税务》 CSSCI 北大核心 2006年第10期55-58,共4页 International Taxation In China
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参考文献2

  • 1叶淑杏编著.财产税法规[G].华立图书股份有限公司,2005.
  • 2中国注册会计师协会编.税法[G].中国财政经济出版社,2005.

同被引文献44

  • 1丁淼.澳门的房屋税[J].涉外税务,1999,0(5):42-42. 被引量:2
  • 2何琪.我国两岸三地土地房产财税体系比较研究[J].中国财政,2013,0(23):66-68. 被引量:4
  • 3Yu-Che Chang. Evaluating the Structural Effects of Property Tax Abatements on Economic Development Across Industries [EB/OL] Dissertation Summary, Indiana University, 2002.
  • 4Nalitra Thaiprasert, Dagney Faulk, Michael J. Hicks. The E- conomic Effects of Indiana' s Property Tax Rate Limits [R] . Center for Business and Economic Research, Ball State University, February 2010.
  • 5C. LOWELL HARRISS. Property Taxation Whafs Good and What's Bad About It? [J] . American Journal of Economics and Sociolo- gy, 1974, 33 (1) .
  • 6William E. MitchellEquity Effects of Property Tax Relief for the Aged The Circuit-Breaker LegislationAmerican [J] . Journal of Economics and Sociology, 1973, 32 (4) .
  • 7Jae-Cheol Kim, Min-Young Kim, Se-Hak Chun. Property tax and its effects on strategic behavior of leasing and selling for a dura- ble-goods monopolist [J] . International Review of Economics and Fi- nance, 2014, 29.
  • 8Thomas G. Cowing, A.G. Holtmann. The Distributional Im- pact of Local Public Service Consolidation A Case Study [J] . Land E- conomics, 1974, 50 (4) .
  • 9Albert Pleydell. Equity in Real Property Taxation American . Journal of Economics and Sociology, 2006, 9 (1) .
  • 10澳门特别行政区税务局(http://www.ird.gov.hk/chs/welcome.htm).

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