摘要
房产税的税率设计是其税制建设的核心环节,科学合理地设计房产税税率必须建立在一定的约束条件下。本文以浙江省Y县为例,从家庭收入负担能力和政府财政收入需求两个维度对房产税税率设计进行了探讨,从而为深化我国房产税改革提供可供借鉴的思路。
The design of tax rate is a core part of action to build a real estate tax system .Scientific and rational design of the real estate tax rate must be carried out under certain constraints .In the case study of Y county in Zhejiang Province , we have discussed the real estate tax rate design from the two dimensions of affordable family income and size of government reve -nue, and have provided ideas for reference to deepen the reform of real estate tax .
出处
《财经论丛》
CSSCI
北大核心
2014年第4期9-17,共9页
Collected Essays on Finance and Economics
基金
教育部哲学社会科学研究重大课题资助项目(12JZD032)
国家社科基金资助项目(11BJY131)
浙江省哲学社会科学重点研究基地--浙江财经大学政府管制与公共政策研究中心资助
关键词
房产税
税率设计
收入负担能力
财政收入
real estate tax
tax rate design
affordable family income
government revenue
