房产税改革试点的比较分析  

The Causes and Comparative Analysis of the Property Tax Plans

作　　者：贡慧[1] 

机构地区：[1]复旦大学经济学院

出　　处：《中国房地产（学术版）》2011年第4期20-24,共5页China Real Estate

摘　　要：2011年初，重庆、上海正式确定对部分个人住房征收房产税试点，房产税改革终于进入到实质阶段。本文分析了此次房产税改革试点区别于以前税法暂行条例的变化、实施房产税试点的原因，介绍了国外房产税的相关经验及启示并对两地房产税方案进行了比较。At the beginning of 2011 ,Chongqing and Shanghai officially approve the levy of property tax some high-end estate properties. This article analyzes the major differences between the new tawand the former one , and. the reason for the levy of property tax , It also introduces practical experiences of the counterpart in some major foreign countries and compares the two plans carried byShanghai and Chongqing.

关 键 词：房产税改革试点 试点原因 比较分析 

分 类 号：F293.3[经济管理—国民经济]