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我国高房价下房地产税制改革的几点思考
引用本文:李潇.我国高房价下房地产税制改革的几点思考[J].淮海工学院学报(社会科学版),2012,10(12):39-41.
作者姓名:李潇
作者单位:扬州大学商学院,江苏扬州225009;连云港地方税务局,江苏连云港 222003
摘    要:为了抑制房产的价格的上涨,促进房地产市场健康、有序、稳定地发展,合理调整和开征房产税已显得日益迫切。通过对我国房产税制及征收现状的分析,提出了完善我国房地产税收体系,促进社会主义市场经济能加和谐、健康、稳定、有序发展的对策建议。

关 键 词:房地产  房产税  税制改革

Reflections on Real Estate Tax Reform in the Background of High House Prices in China
LI Xiao.Reflections on Real Estate Tax Reform in the Background of High House Prices in China[J].Journal of Huaihai Institute of Technology,2012,10(12):39-41.
Authors:LI Xiao
Institution:LI Xiao,(1.Business School,Yangzhou University,Yangzhou 225009,China; 2.Lianyungang local taxation bureau,lianyungang 222003,China)
Abstract:It is of great urgent to rationally readjust and impose house tax to restrain the price of real estate with the purpose of making it progress healthily,orderly and steadily.Upon analysis of the current real estate,the paper proposes the suggestions to improve the system of China's estate tax system and to promote the healthy and stable development of socialist market economy.
Keywords:real estate  real estate tax  tax reform
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