房产税税基分析-资产评估专业论文.docx

In addition, this paper also discusses the problem about duty-free area and starting point of taxation. It thinks that some duty-free area of property tax should be enacted to protect the residents normal reasonable living needs. When the government sets duty-free area, they should give full consideration to match the situation of population and resources and combines with the operation and development of the local market situation. When setting starting point of taxation, they should consider that the availability of average house is higher than the availability of high-grade residential to protect the land resources and improve the efficiency of land allocation of resources, according to local actual condition of the real estate market. Keyword: House Property Tax，Tax Basis，Area，Price 目 录 中文摘要.......................................................................................................................................... I 英文摘要.........................................................................................................................................II 1 绪 论 ........................................................................................................................................... 1 1.1 研究背景及意义...................................................................................................................... 1 1.1.1 研究背景........................................................................................................................ 1 1.1.2 研究意义........................................................................................................................ 2 1.2 研究目的.................................................................................................................................. 3 1.3 本论文研究内容...................................................................................................................... 3 1.4 研究方法及技术路线.......................................................................