期刊文献+

房产税之改革设想:基于澳门房屋税的启示 被引量:3

下载PDF
导出
摘要 澳门房屋税是澳门税制中非常成熟的税种,为澳门的财政提供了稳定的收入。本文从纳税义务人的界定、征收范围及计税依据等方面全面分析了澳门房屋税,发现澳门房屋税有许多经验值得借鉴。我国现行房产税可在借鉴澳门房屋税经验的基础上根据国情进行改革。
作者 陈捷
出处 《财会月刊(中)》 2011年第2期47-48,共2页 finance and accounting monthly
  • 相关文献

参考文献4

共引文献11

同被引文献28

  • 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
  • 3李文.海峡两岸房地产税收体系比较[J].涉外税务,2006(10):55-58. 被引量:3
  • 4Yu-Che Chang. Evaluating the Structural Effects of Property Tax Abatements on Economic Development Across Industries [EB/OL] Dissertation Summary, Indiana University, 2002.
  • 5Nalitra 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.
  • 6C. LOWELL HARRISS. Property Taxation Whafs Good and What's Bad About It? [J] . American Journal of Economics and Sociolo- gy, 1974, 33 (1) .
  • 7William E. MitchellEquity Effects of Property Tax Relief for the Aged The Circuit-Breaker LegislationAmerican [J] . Journal of Economics and Sociology, 1973, 32 (4) .
  • 8Jae-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.
  • 9Thomas G. Cowing, A.G. Holtmann. The Distributional Im- pact of Local Public Service Consolidation A Case Study [J] . Land E- conomics, 1974, 50 (4) .
  • 10Albert Pleydell. Equity in Real Property Taxation American . Journal of Economics and Sociology, 2006, 9 (1) .

引证文献3

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部