| 关于土地增值税改革的设想 |
| |
| 引用本文： | 吴秀强. 关于土地增值税改革的设想[J]. 长安大学学报(社会科学版), 2001, 3(2): 50-51,67 |
| |
| 作者姓名： | 吴秀强 |
| |
| 作者单位： | 长安大学教务处,陕西,西安,710064 |
| |
| 摘 要： | 结合世界上许多国家和地区对土地转让收入课税的实践,对现阶段中国征收土地增值税的作用作了简要的论述,就中国开征土地增值税以来房地产市场领域存在的诸多问题进行了分析;并在此基础上提出了对土地增值税改革的若干设想.
|
| 关 键 词： | 土地增值税 房地产 改革 |
| 修稿时间： | 2001-10-15 |
The Imagine for Reforming of Land's Increment-tax |
| |
| WU Xiu-qiang. The Imagine for Reforming of Land's Increment-tax[J]. Journal of Chang'an University(Social Sciences Edition), 2001, 3(2): 50-51,67 |
| |
| Authors: | WU Xiu-qiang |
| |
| Abstract: | The paper discuss affect to now our country levy land's increment-tax,and combine practice of the many country and region in the world for making over land income to levy;meanwhile,analyzing existing lot of questions of real estate market in our coutry levy land's increment-tax.Finally,advance some imagines to land's increment-tax reform in basis. |
| |
| Keywords: | land's increment-tax real estate reform |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
