摘要
我国台湾地区自2016年起实施"房地合一税"改革。此次改革主要针对房地产交易所得税,对台湾地区的房地产市场和未来财政将产生较大影响。
Taiwan district has implemented＂adding actual selling price of houses and land＂tax reform since 2016. The reform which focuses on the income tax of real estate transactions, would have a great impact on the real estate market and public finance in Taiwan district.
出处
《国际税收》
CSSCI
北大核心
2016年第3期52-54,共3页
International Taxation In China
基金
厦门大学繁荣哲学社会科学计划项目的相关成果
关键词
我国台湾地区
房地合一
实价课税
房地产税
Taiwan district Adding Selling Price of Houses and Land Actual selling price taxation Real estate tax
