| 房地产保有阶段税收法律制度改革刍议 |
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| 引用本文： | 欧阳天健.房地产保有阶段税收法律制度改革刍议[J].学术探索,2012(5):37-39. |
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| 作者姓名： | 欧阳天健 |
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| 作者单位： | 华东政法大学经济法学院,上海,201620 |
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| 摘 要： | 随着房地产市场持续升温,中央政府三令五申遏制房价快速上涨,为此,各地陆续出台了房产税收新政,房产税改革被推上了公众舆论的风口浪尖。笔者从房地产保有阶段的税收法律制度改革出发,力求立足国情,借鉴国外经验,对我国保有阶段税收法律制度进行分析,并对未来的法律制度改革提出自己的意见和建议。
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| 关 键 词： | 房产税 房地产保有阶段 改革 |
Tax System Reform in the Stage of Retained Real Estate |
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| OUYANG tian-jian.Tax System Reform in the Stage of Retained Real Estate[J].Academic Research,2012(5):37-39. |
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| Authors: | OUYANG tian-jian |
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| Institution: | OUYANG tian-jian(School of Economic Law,East China University of Political Science and Law,Shanghai,201620,China) |
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| Abstract: | With the real estate market continuing to heat up,the central government has vowed time and again to curb the soaring housing prices.Whereupon,new policies on property tax have been introduced across the country,and the reform in property tax has been the spotlight of public opinion.Considering China′s situation and the advanced foreign experience,the paper focuses on the reform in tax system in the stage of retained real estate,probes into tax legal system of our country,and then makes some comments and suggestions on the upcoming reform. |
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| Keywords: | property tax stage of retained real estate reform |
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