中国房地产保有环节的税制建设（Tax system construction of Chinas real estate holdings）.docVIP

下载本文档

2
0
约2.78万字
约 18页
2017-09-01 发布于河南
举报
版权申诉

中国房地产保有环节的税制建设（Tax system construction of Chinas real estate holdings）.doc

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

中国房地产保有环节的税制建设（Tax system construction of Chinas real estate holdings）

中国房地产保有环节的税制建设（Tax system construction of Chinas real estate holdings） Abstract: improving the tax system of real estate holdings is an important aspect of improving Chinas local tax system and promoting the healthy development of the real estate industry. Under the condition of state-owned land ownership in cities and towns in China, it is a legal obstacle to levy unified property tax on real estate including land and housing. China real estate tax system must be based on the state ownership of urban land in the background, correctly understand and handle the relationship between land leasing and real estate tax, land compensation should be a one-time charge transfer of land the total transaction price is decomposed into a one-time charge and annual fee of land rent in part of the real estate ownership system to establish the system of local finance income land rents and property tax as the main body. Key words: urban land state ownership; land leasing; land annual rent; property tax CLC number: F293.33, document identification code: A, article number: 1003-3890 (2010) 08-0005-05 With the China real estate prices continued to rise, the government has repeatedly tightened housing credit policy has little effect on the case, trying to adjust the real estate tax policy especially the improvement of real estate tax system to control the price trend of view has been the attention of the authorities concerned. In fact, as early as October 2003 through the third Plenary Session of the 16th CPC Central Committee the Communist Party of China CPC Central Committee on some issues concerning the improvement of the socialist market economic system decision has put forward the implementation of urban construction tax reform, when conditions of levying the property tax, the corresponding abolition of the fees. Accordingly, improve the local tax system, focusing on promoting the healthy development of the real estate industry, academia of levying property tax China is researched,