论文部分内容阅读
尽管开征房地产税方向已经明确,但与其他税种不同,房地产税的征收需要一定的基础。从国外经验看,无论在理论还是操作层面,征收房地产税都不是一项简单的税收政策。明租、正税、清费今年3月初,在由国家税收总局、财政部、国土资源部、建设部、人民银行和国务院发展研究中心等相关部委组织的《中国房地产税收政策研究》报告发布及研讨会上,国务院发展研究中心(以下简称国研中心)副主任谢伏瞻表示:“明租、正
Although the direction of real estate tax levied has been clear, but different from other taxes, the collection of real estate taxes need some basis. Judging from foreign experience, it is not a simple tax policy to levy real estate taxes both in theory and in operation. In early March this year, the ”China’s Real Estate Tax Policy Research Report“, organized by the relevant ministries and commissions including the State Administration of Taxation, the Ministry of Finance, the Ministry of Land and Resources, the Ministry of Construction, the People’s Bank of China and the State Council Development Research Center, Seminar, the State Council Development Research Center (hereinafter referred to as the National Research Center) Xie Fuzhan, deputy director, said: ”Ming rent, is