摘要
为了抑制房产的价格的上涨,促进房地产市场健康、有序、稳定地发展,合理调整和开征房产税已显得日益迫切。通过对我国房产税制及征收现状的分析,提出了完善我国房地产税收体系,促进社会主义市场经济能加和谐、健康、稳定、有序发展的对策建议。
It is of great urgent to rationally readjust and impose house tax to restrain the price of real estate with the purpose of making it progress healthily,orderly and steadily.Upon analysis of the current real estate,the paper proposes the suggestions to improve the system of China's estate tax system and to promote the healthy and stable development of socialist market economy.
出处
《江苏海洋大学学报(人文社会科学版)》
2012年第12期39-41,共3页
Journal of Jiangsu Ocean University(Humanities & Social Sciences Edition)
关键词
房地产
房产税
税制改革
real estate
real estate tax
tax reform