我国房产税改革主要目标探析及未来发展路径展望  

Property Tax Reform in China:Main Objective Analysis and Prospect for the Future Development Path

作　　者：周自明[1] 

机构地区：[1]浙江大学城市学院,浙江杭州310015

出　　处：《现代城市》2013年第4期38-41,共4页Modern City

基　　金：教育部人文社会科学基金项目(13YJC790227);浙江省社科联研究课题(2012Z34)

摘　　要：根据房产税的一般原理和我国房产税改革的历史背景对房产税改革的主要目标进行深入分析,认为深化房产税改革,将房产税建设成为地方政府的主体税种是大势所趋,并对我国房产税改革的未来发展路径作出展望。According to the general principles of the property tax and historical background of property tax reform in China, this paper analyzes the main goal of real estate tax reform. It thinks that, to deepen reform of the properly tax, it is a general trend to make the property tax as the main body of local government taxes. It makes a outlook for the future development path of properly tax reform in our country.

关 键 词：房产税 改革对象 未来发展 

分 类 号：TU198[建筑科学—建筑理论]