摘要
分析了房产税的功能,对沪渝房产税改革试点的效果进行了评价,提出了我国房产税改革的建议。
The function of the house property tax was analyzed. The effect of the house property tax's pi-lot reform in Shanghai and Chongqing was evaluated. Some suggestions on promoting the reform of Chi-na's house property tax were put forward.
出处
《湖北汽车工业学院学报》
2016年第3期53-57,68,共6页
Journal of Hubei University Of Automotive Technology
基金
湖北省教育厅人文社科重点项目(16D070)
关键词
房产税
功能
税收法定
税收体系
house property tax
function
statutory taxation
tax system
