论我国房地产税改革的思路与建议-税务专业论文.docxVIP

山东大学硕士学位论文5．4．4通过法规增强政府各个部门之间的协调 山东大学硕士学位论文 5．4．4通过法规增强政府各个部门之间的协调 ．．35 5．4．5借鉴成功的房地产税征管经验 ．35 参考文献 ．．37 致谢 40 攻读学位期间发表的学术论文目录 。41 万方数据 山东大学硕士学位论文CONTENTS 山东大学硕士学位论文 CONTENTS Abstract(Chinese) I Abstract(English) ．．Ill 1．Intoduction ． ． ． ．． ． ． ． ． ． ． ． ．．．1 1．1 the Proposing ofQuestion 1 1．2 Research Step and Methods 。 ． ． ． ． ． ．． ．2 1．2．1 Research Step 2 1．2．2 Research Methods ．． ． ． ． ．． ． ． ．．3 1．3 Research Contents and Sructure 一4 2．Literature Reviews 6 2．1 Definition ofRelated Concept ．．6 2．2 Incidence ofthe Real Estate Taxation ．．： 7 2．3 the Mechanism ofReal Estate Taxation ． ． ． ．． ．． ．．8 2．4 Literature Reviews ．．9 3．Two Ways Reforming the Recent Real Estate Taxation． ． ．． ． ． ．． ． ． 10 3．1Theory Basis ． ． ． ． 。． ． ． ．． 10 3．1．1 Benefit Theory ．．10 3．1．2 Balance ofJustice Theory 10 3．2 Features Based on the Tlleories ．1 1 3．3 Examples and Analysis ofthe First Theory．． ． ． ．．． ． ． ．12 3．3．1 Example．． ． ． ． ． ．．． ． ． ．． ． ． ． ．． 12 3．3．2 Analysis ．1zI 3．4 Examples andAnalysis ofthe Second Theory．． ．． ． ． ．．．．．．． ． ．15 3．4．1 Example 15 3．4．2 Analysis ．1 8 4．The Collection ofthe Real Estate Taxation ． ． ． ．．． ． ． ． ．． 19 4．1 the Collection ofthe Real Estate Taxation 19 4．2 Example ofWashington DC USAs．． ． ． ．．． ．．．． ． ． 20 4．2．1 Collection and Adminitration ． ． ． ．． ． ． ．． ．． ． ．20 4．2．2 Summary ． ． ． ．． ．。． ． ． ． 24 万方数据 山东大学硕士学位论文4．3 山东大学硕士学位论文 4．3 Example ofChina’s ． ． ． ． ． ． ． ．25 4．2．1 Collection and Adminitration ．25 4．2．2 Summary ．．：16 5．Conclusion and Suggestion 28 5．1 the Developpment ofthe Tax 28 5．2 the GoaJs ofReforming the Tax ．28 5。3 the Step ofReformingthe Tax 31 5．4 Supporting Measures ． ． ．．． ． ．． ． ．．33 5．4．1 Releasing the Law ofReal Estate Taxation ．．33 5．4．2 Personal Housing Information System．．． ．． ．．．．．．． ． ．．．