我国征收房产税之合法性研究Study on the legality of property tax in China.pdfVIP

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我国征收房产税之合法性研究Study on the legality of property tax in China.pdf

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我国征收房产税之合法性研究Study on the legality of property tax in China

论文指导小组成员董茂云教授潘伟杰教授朱淑娣教授刘志刚副教授王蔚副教授目录中文摘要 ·················································································……1 A b s tr a c t. ················································································… … 2 第一章导论 ···········································································……4 第一节问题的提出与研究意义 ················································… …4 一、研究背景 ·····································································… …4 二、问题的提出 ·····························································. ··. ·… …4 三、研究的意义 ·····························································，····… …5 第二节研究基础及其创新 ·······················..·····························… …7 一国内外研究综述 ···········································… …7 二、创新之处 ·····································································… …9 第三节研究内容与方法 ·························································… …9 一、研究的内容 ··································································… …9 二、研究的方法 ··························································. ····… … 12 第二章我国房产税的缘起与价值 ················································……13 第一节我国的房产税征收制度的演变 ·······································… … 13 一、我国征收房产税的历史沿革 ··········································… … 13 二、我国房产税征收制度的现状 ··········································… … 14 三、房产税的多重功能属性 ················································… … 16 第二节