论文部分内容阅读
随着我国房地产业的快速发展,我国的房地产税制也同时出现了税种复杂、重复征税等问题。主要讨论了开征物业税对中国城市土地管理和房地产业带来的影响以及可以向发达国家学习的经验。
With the rapid development of China’s real estate industry, China’s real estate tax system also has the problems of complex tax types and repeated tax collection. It mainly discusses the impact of levying property tax on Chinese urban land management and real estate industry as well as the experience it can learn from developed countries.