| 我国房地产税税率水平的合理确定与实证检验 |
| |
| 引用本文： | 樊慧霞.我国房地产税税率水平的合理确定与实证检验[J].贵州大学学报(社会科学版),2011,29(4):82-87. |
| |
| 作者姓名： | 樊慧霞 |
| |
| 作者单位： | 内蒙古财经学院财政税务学院,内蒙古呼和浩特,010051 |
| |
| 摘 要： | 房地产税税率水平的合理确定是房地产税税率设计的关键。地方财政支出规模、纳税人负担能力、中央政府对税率的限制以及成本——收益的约束等因素对房地产税税率水平的高低起着决定性作用。本文在借鉴国际经验的基础上,结合我国的实际情况,以满足地方政府财政支出需求和不增加纳税人的税收负担为出发点,运用规范分析、逻辑推理和实证检验等基本研究方法,得出了我国房地产税税率水平适用的合理范围。
|
| 关 键 词： | 房地产税 税率水平 税收负担 |
The Reasonable Determination and Empirical Test on the Real Estate Tax Rate in China |
| |
| FAN Hui-xia.The Reasonable Determination and Empirical Test on the Real Estate Tax Rate in China[J].Journal of Guizhou University(Social Science),2011,29(4):82-87. |
| |
| Authors: | FAN Hui-xia |
| |
| Institution: | FAN Hui-xia(Finance and Taxation Institute,Inner Mongolia Finance and Economics College,Huhhot,Inner Mongolia,010051,China) |
| |
| Abstract: | The reasonable determination of the real estate tax rate is the key to the design of real estate tax rate.The scale of local fiscal expenditure,the affording ability of the taxpayer,the tax rate limits and cost-benefit constraints by the central governmen |
| |
| Keywords: | the real estate tax tax rate level tax burden |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
