本文選題：房產(chǎn)稅改革　切入點：地方財政　出處：《財會月刊》2015年21期 　論文類型：期刊論文

【摘要】：本文針對房產(chǎn)稅改革呼聲日漲而其改革步履維艱的客觀實際,采用調(diào)研法、判斷推理法、比較分析法等方法,評述了上海和重慶兩直轄市試點新房產(chǎn)稅的情況,并基于試點中存在的突出問題剖析了我國房產(chǎn)稅改革的諸多難點,相應(yīng)地研究了我國房產(chǎn)稅改革的對策措施,提出了財稅部門同房屋土地機(jī)關(guān)共享房地產(chǎn)產(chǎn)權(quán)信息數(shù)據(jù),以破解改革難題的建議,冀希為國家快速推進(jìn)房產(chǎn)稅改革提供政策參考。
[Abstract]:In view of the objective reality of the rising demand for the reform of property tax and the difficulty of its reform, this paper uses the methods of investigation, judgment and reasoning, comparative analysis and so on, to comment on the situation of the new property tax in Shanghai and Chongqing directly under the Central Government. Based on the outstanding problems existing in the pilot project, this paper analyzes the difficulties in the reform of real estate tax in our country, studies the countermeasures of the reform of property tax in China, and puts forward that the financial and taxation departments share the information data of real estate property rights with the housing and land authorities. In order to solve the problem of reform proposals, Ji Xi for the country to quickly promote the reform of property tax policy reference.
【作者單位】： 黑龍江八一農(nóng)墾大學(xué)會計學(xué)院;
【分類號】：F812.42;F299.23
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本文編號：1611351