摘要
结合我国房产税的沿革和功能,分析房产税征收试点的现状。应走法治财税建设之路,按客观规律确定各项税法要素,明确房产税的财政支出方向,应对全面开征房产税后出现的问题。
Combined with the evolution and function of China's real estate tax,this thesis analyzes the current situation of the pilot collection of real estate tax.We should take the road of financial and tax construction under the rule of law,determine various tax elements according to objective laws,clarify the financial expenditure direction of real estate tax,and deal with the problems arising from the comprehensive collection of real estate tax.
作者
李渊博
LI Yuanbo(School of Law, Northwest University, Xi'an 710127, China)
出处
《镇江高专学报》
2022年第2期42-45,共4页
Journal of Zhenjiang College
关键词
房产税
改革试点
法治化
real estate tax
reform pilot
legalization
