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我国房产税问题及对策研究 被引量:3

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摘要 文章主要分为四个部分:第一部分是对我国房产税现状的概述;第二部分是我国现行房产税问题分析;第三部分是完善我国房产税的对策建议;第四部分是我国房产税的配套措施。四个部分环环相扣层层递进,为我国房产税的征收提供了参考借鉴。第三部分是文章的核心,尤其是税收要素的设计,是文章的重中之中。
作者 李波 唐衍斌
出处 《科技创业月刊》 2015年第9期44-47,共4页 Journal of Entrepreneurship in Science & Technology
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