摘要
本文在分析我国现行房地产税制问题的基础上,从加强房地产税立法、完善房地产税制设计、建立健全房地产税制体系等角度,提出了改革我国房地产税制的整体构想。
Based on an analysis of issues in current real estate tax system in China, this paper proposes an overall plan for real estate tax reform from the viewpoints of strengthening legislation of real estate tax, improving the design of real estate tax system, establishing and perfecting real estate tax system.
出处
《涉外税务》
CSSCI
北大核心
2011年第11期32-35,共4页
International Taxation In China
关键词
房地产税
改革
Real estate tax Reform
