摘要
本文主要从财产税公平的角度出发,围绕税收公平的受益原则,就当前我国户籍制度对房产税公平的影响展开思考,分析了我国房产税改革中存在的户籍瓶颈,就如何达到公平的房产税提出了自己的看法。本文将户籍制度问题引入房产税公平的研究,并提出相关建议,目前我国还没有将房产税和户籍问题综合考虑的相关研究。
The paper first analyzes the current status of China's household register system and its household bottleneck,then draws on the experience of property tax and household register system of developed countries,finally puts forward some suggestions on reform of house property tax and analyzes the feasibility of suggestions as well.
出处
《武汉商学院学报》
2012年第2期34-37,共4页
Journal of Wuhan Business University
关键词
房产税
户籍制度
改革
公平
House property tax
household register system
reform
fairness
