本文選題：房產稅 + 房地產稅制　； 參考：《價格理論與實踐》2014年06期

【摘要】：我國現(xiàn)行房地產稅制中,重開發(fā)與交易環(huán)節(jié),輕保有環(huán)節(jié),是我國房地產稅制的一大缺陷,也是我國房地產價格雖屢次調控但依然上漲較快的原因之一。本文在對美、英、日、韓四國房產稅稅制及其實施效果進行全面考察的基礎上,對我國未來房產稅制的改革與完善提出了一些政策建議。
[Abstract]:In the current real estate tax system of our country, it is a big defect of our country's real estate tax system to pay attention to the link of development and transaction, but not to keep it. It is also one of the reasons why the price of real estate in our country has been rising fast although it has been regulated several times. On the basis of a comprehensive investigation of the real estate tax system of the United States, Britain, Japan and South Korea and its implementation effect, this paper puts forward some policy suggestions for the reform and perfection of our country's future real estate tax system.
【作者單位】： 中國社會科學院拉丁美洲研究所;
【分類號】：F812.42;F293.3

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本文編號：2000388