| 加强我国房地产保有环节税收的分析与建议 |
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| 引用本文： | 王冬梅,刘雅涤.加强我国房地产保有环节税收的分析与建议[J].北京交通大学学报(社会科学版),2009,8(1):56-59,69. |
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| 作者姓名： | 王冬梅 刘雅涤 |
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| 作者单位： | 北京交通大学,经济管理学院,北京,100044;北京交通大学,经济管理学院,北京,100044 |
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| 摘 要： | 房地产保有环节税制的改革是当前我国房地产税改革的重要内容，目前我国的房地产税制存在“轻保有重流转”的不均衡布局。对于这样不均衡的状况，本文认为应加强房地产保有环节税收，根据“简税制、宽税基、低税率”的原则，进一步完善我国的房地产税收体系。
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| 关 键 词： | 税收 房地产 保有环节 建议 |
Analysis and Suggestion of Real Estate Possession Tax |
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| WANG Dong-mei,LIU Ya-di.Analysis and Suggestion of Real Estate Possession Tax[J].Journal of Beijing Jiaotong University Social Sciences Edition,2009,8(1):56-59,69. |
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| Authors: | WANG Dong-mei LIU Ya-di |
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| Institution: | School of Economics and Management;Beijing Jiaotong University;Beijing 100044;China |
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| Abstract: | The reform of real estate possession tax is the important one of our country real estate tax reform.Presently,real estate tax system is unbalanced in our country.Facing this unbalanced situation,the paper believes the government should enhance real estate possession tax and improve real estate tax system on the principle of "Reducing Tax,Enlarging Tax Base and Decreasing Tax Rate". |
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| Keywords: | taxation real estate possession suggestion |
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