论我国不动产税制改革及难点问题透析  

Rub Questions Dialysis on Chinese Estate Taxation Reform

作　　者：李娟[1] 

机构地区：[1]上海财经大学,上海200433

出　　处：《广西经济管理干部学院学报》2006年第1期32-35,40,共5页Journal of GuangXi Cadres College of Economic and Management

摘　　要：2003年十六届三中全会就已经提出我国要在时机成熟时改革不动产税制、开征物业,但到目前为止,不动产税制改革仍是摆在我们面前的一项重要课题。作者分析了不动产税制的现状及其改革的现实性和难点问题,提出了相应对策。China would reform the estate taxation system and levy for estate since the Sixteenth Sexxion of the Third National People＇s Congress.But estate taxation system reform is still an important in front of us until mow.This paper analyzes the present situations of estate taxation system,and the practical and focus questions of this reform.Some countermeasures are put forward.

关 键 词：不动产税制改革 物业税 现实性 难点问题 

分 类 号：F812.42[经济管理—财政学]