| 我国房地产税改革探析——基于公平、效率视角下的考量 |
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| 引用本文： | 车君明.我国房地产税改革探析——基于公平、效率视角下的考量[J].天水行政学院学报,2014(3):120-123. |
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| 作者姓名： | 车君明 |
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| 作者单位： | 中共天水市委党校,甘肃天水741018 |
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| 摘 要： | 房地产税作为一种财产税,在我国的社会经济发展中发挥着重要的调节功能,其完善与否直接关系着我国社会经济的转型发展和地方政府职能转变。本文从公平、效率的视角出发,对我国房地产税改革中存在的主要问题进行客观、理性和系统的分析,就其完善提出了相应的政策建议。
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| 关 键 词： | 公平 效率 房地产税 改革 |
Analysis on the Reform of Real Estate Tax in China——Based on efficiency and fairness |
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| Authors: | CHE Jun-ming |
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| Institution: | CHE Jun-ming (Party School of Tianshui Municipal Committee, Tianshui 741018, China) |
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| Abstract: | The real estate tax is a property tax,in our social and economic development plays an important regulatory function,its perfect or not directly related to the development and transformation of local government functions of China＇s economic and social transformation. This paper from the fair,efficiency perspective,objective,rational and systematic analysis on the main problems existing in China＇s real estate tax reform,the corresponding policy recommendations put forward the perfect. |
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| Keywords: | fairness efficiency real estate tax reform |
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