经济转型国家的房产税改革  

Real Estate Tax Reform in Transitional Economies

作　　者：李明[1] 朱彤[2] 

机构地区：[1]国家行政学院应急管理部,北京100089 [2]南开大学经济学院,天津300071

出　　处：《涉外税务》2011年第5期17-21,共5页International Taxation In China

基　　金：北大--林肯土地政策与城市发展研究中心;国家自然科学基金(70873069)财产税研究项目资助

摘　　要：20世纪90年代以来,俄罗斯、中东欧等经济转型国家对房产税制度进行了全面改革。由于改革前体制的相近性,这些国家的经验和教训,对我国目前推进的房产税改革具有借鉴作用。本文在对这些国家改革后形成的新财产税制主要内容、改革中一些做法及教训分析的基础上,提出可供我国房产税改革参考的政策建议。Since the 1990s an overall reform con- cerning real estate tax system has been implemented in Russia and other Central-Eastern-European countries. As the proximity in tax system between these countries and China before reform, their suc- cesses and failures in the reform will serve as good references for China in advancing real estate tax reform. Based on the analysis of measures in these reforms and primary coverage of their new real estate tax systems in these countries, this paper puts forward some policy suggestions on bettering the real estate tax reform in China.

关 键 词：转型国家 房产税 改革 

分 类 号：F812.42[经济管理—财政学]