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wo guo fang di chan ye shui fu bi jiao tan jiu
Author(s): 
Pages: 53-56
Year: Issue:  2
Journal: Taxation Research Journal

Keyword:  Real estate industryTax burden;
Abstract: 本文基于行业宏观税负水平和微观税负水平以及财政收入和税收收入对房地产税收收入的依赖程度,对我国房地产行业的税负水平进行了行业间和区域间的比较研究。在此基础上,本文对于房地产业目前的税负水平是否合理,房地产税制改革的方向和重点,以及房地产调控对经济的影响等问题进行了探讨。
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