期刊文献+

稳步推进房地产税立法的主要争议及对策思路 被引量:6

On Main Disputes and Countermeasures in Steadily Pushing Forward Real Estate Tax Legislation in China
收藏 分享 导出
摘要 本文对房地产税征收依据、房地产税开征对房地产市场产生的影响、房地产税能否成为地方税主体税种等问题进行分析,立足高房价背景下的房地产税改革之特殊国情,放眼世界,提出稳步推进房地产税立法的总体对策思路。本文认为应充分考虑各种可能的风险,稳定社会预期,一揽子解决土地使用权期限问题,合理确定税负,提高房地产税的社会接受度,选择渐进式改革战略,防范可能的国家治理风险,做好房地产税改革的各项保障工作。 Several important issues of real estate tax legislation in China have been studied in this paper, including choice of real estate tax basis, real estate tax’s influence on real estate market, whether real estate tax can be a local main tax type or not etc. Based on the special national condition of high house prices and overseas experiences, a general countermeasure on steadily pushing forward real estate tax legislation in China has been put up as follows: various possible risks should be fully considered;social expectations should be stabilized;the term of land use rights should be solved in a package;tax burden should be reasonably determined;the social acceptability of real estate tax should be improved;the progressive reform strategy should be adopted to prevent possible national governance risks, and various security work should be done for the real estate tax reform.
作者 杨志勇 Yang Zhiyong(不详)
出处 《税务研究》 CSSCI 北大核心 2019年第8期38-44,共7页 Taxation Research
基金 中国社会科学院财经战略研究院创新工程A类项目“加快建立现代财政制度”(项目编号:2018CJY01-A002)的阶段性研究成果.
关键词 房地产税 税制改革 现代税收制度 Real estate tax Tax reform Modern tax system
  • 相关文献

二级参考文献93

共引文献456

同被引文献32

引证文献6

二级引证文献1

论文智能改写系统
维普数据出版直通车
投稿分析
职称考试

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部 意见反馈