中国房地产税制改革的探讨.pdf

第六章，结论及展望部分总结了本文的墨要双点，在结论部分重申了以物般裁改革为主导 的房地产税制改革有其理论基础和现实意义。在展臻部分，提出对物业税改革为主导的房地产 税铜设计上，在耪照税锸管的实黢方掰还需簧深入的研究。 关键词：房地产税、财产税(物业税)、税权、税制改革、税制优化 Abstract Thereal role纽 theeconomical withtheswiftandviolent ofreelestate development．However，along development industry,the tax also realestatefevaJiue articleutilizesthecorrelationtheories present systemexposedmany of malpracticos．This realestate the real tax modelssuccessful ofoversansestateIgwenue thehot tax，fully cxp枷enoe system，unionsspot ofproportytaxreform,analyzethe real article the estate out andthebasic ofChinesereal tax estate．Finally，thepoints goal mentality systemreform, laxrcvenue oounWyroomsy碰cm． andthe realestatetax system．Itpointsoutthedomestic the andthe realestatetax existence reformofthe alsodescribedthemlicle question system．11地fastchapter techeical∞o蹴andInnovation spot， is real taxrevenuecorrelation Second aboutthe estate andbasic includes chapter part concopt theory．Concept the tax andthe realestatetaxtx髫,onue realeelztetaxrevelltle propertyconcept characteristic，the concept,the the taxandthe ofthe basic enumer