摘要
我国要稳步建立统一、规范的物业税体系,必须在税制要素的设计中解决税率的确定问题。本文对与此相关的税率确定的主体、税率模式的选择、税率水平的影响因素等问题进行了尝试性研究,并提出了相应建议。
This paper explores the factors which determine real estate tax rate in a new round of tax reform in establishing a real estate tax system in China. Three factors mentioned in the paper are as follows： responsibilities for the determination of tax rates, designing of differential tax structure and estate tax rates defined by the real tax burden.
出处
《税务研究》
CSSCI
北大核心
2006年第3期55-58,共4页
