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未雨绸缪 加强对财产税的研究

Some Thoughts on Proposed Property Tax System
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摘要 财产税是世界上很多国家地方财政收入的重要来源。随着上海、重庆房产税的实践,我国财产税改革日益清晰。未雨绸缪,加强对财产税的研究,应该是地方税务机关的一项重要课题。 Property tax is a critical source of local finance income in many countries worldwide. With the practice of the pilot project in Shanghai and Chongqing, the property tax reform in China is getting a clearer picture progressively. To plan ahead, strengthening the study on property tax shall be a critical task for local tax authorities in China.
出处 《涉外税务》 北大核心 2013年第6期26-28,共3页 International Taxation In China
关键词 财产税 地税部门 税制改革 Property tax Local tax bureau Tax reform
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  • 1蒋晓蕙.《财产税制国际研究》,中国财政经济出版社1996年版.
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  • 6Peter Maclellan, 2003, "Mass Appraisal Applications to Non-Residential Properties", Presented at the International Property Tax Institute 6th International Conference, Vancouver,Canada.
  • 7Roy W. Bahl, Johannes F. Linn, 1992,"Urban Public Finance in Developing Countries",Oxford University Press.
  • 8Roy W.Bahl 和 Johannes F.Linn, 1992, Urban Public Finance in Developing Countries, Oxford University Press, 1992.
  • 9Dillinger, William, 1991, "Property Tax Reform: Guidelines and Recommendations" , Working paper, World Bank: Urban Management Program, 1991.
  • 10罗伊·巴尔,约翰尼斯·林著,陈开元,杨君昌译.《发展中国家城市财政学》.中国财政经济出版社,1995年版.

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