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| 确立房地产税收在我国地税中主体税源地位的构想 | |
| 引用本文： | 臧秀清,许楠,李春华. 确立房地产税收在我国地税中主体税源地位的构想[J]. 燕山大学学报(哲学社会科学版), 2003, 4(4): 72-76 |
| 作者姓名： | 臧秀清 许楠 李春华 |
| 作者单位： | 1. 燕山大学,经济管理学院,河北,秦皇岛,066004 2. 秦皇岛市,环保局,河北,秦皇岛,066000 |
| 摘 要： | 确立房地产税收在地税中的主体税源地位已成为国际趋势。本文对我国确立房地产税收在地税中主体税源地位的可行性进行剖析,借鉴国际经验分析我国房地产税制存在的主要问题,并针对问题提出完善我国房地产税制以及相应配套措施的具体构想。 |
| 关 键 词： | 房地产税收 地税 税源 |
| 文章编号： | 1009-2692(2003)04-0072-05 |
| 修稿时间： | 2003-03-30 |
To make the Real Estate Tax as a Main Source in Local Tax System |
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| ZANG Xiu-qing XUNan LI Chen-huan. To make the Real Estate Tax as a Main Source in Local Tax System[J]. Journal of Yanshan University:Philosophy and Social Sciences Edition, 2003, 4(4): 72-76 | |
| Authors: | ZANG Xiu-qing XUNan LI Chen-huan |
| Abstract: | The real estate tax as a main tax source has become an international trend. This article analyzes its feasibility in our country and also the main problems in the real estate tax system. It finally proposes that it is necessary to perfect the system and to take measures to solve the problems. |
| Keywords: | real estate tax local tax system source of tax |
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