中国房产税改革研究.pdf

ABSTRACT tax refers Property to for housing 1evy that objectcollect 士rom the ownersor property users basedonthe res idualvalue orEValuation Valueof Main property． characteristicsof tax is property stron91y with regional，stable reliablesources and irreplaceable．tax Property not 1evying onlyhelpto national strengthen macroeconomic ionand regulat control ability， reasonable， income adjustment，distribution，still correct guldlng and consumptioneffective real estate resources a110cation．The current of legalsystem tax property 1s basedonthe 1986real estate tax of regulationsthe