我国台湾地区“房地合一税”改革  

An Analysis of “Adding Actual Selling Price of Houses and Land” Tax Reform in Taiwan District

作　　者：漆亮亮[1] 

机构地区：[1]厦门大学公共事务学院,福建厦门361005

出　　处：《国际税收》2016年第3期52-54,共3页International Taxation In China

基　　金：厦门大学繁荣哲学社会科学计划项目的相关成果

摘　　要：我国台湾地区自2016年起实施"房地合一税"改革。此次改革主要针对房地产交易所得税,对台湾地区的房地产市场和未来财政将产生较大影响。Taiwan district has implemented＂adding actual selling price of houses and land＂tax reform since 2016. The reform which focuses on the income tax of real estate transactions, would have a great impact on the real estate market and public finance in Taiwan district.

关 键 词：我国台湾地区 房地合一 实价课税 房地产税 

分 类 号：F812.42[经济管理—财政学] F299.23