摘要
我国现行的房地产税费制度十分复杂,房地产税收立法存在诸多问题,其中中央与地方财税权利分配不合理,财税立法体系不健全,财产税计税依据不合理等较为突出。如何从法律上解决这些问题,对于保障我国房地产市场的健康发展具有十分重要的意义。
The current real estate tax system is complex,and the concerned legal system has a lot of problems,among which the unsuitable tax division between central and local governments,the unsound tax legal system,and the unreasonable tax assessment basis are the most protruding.Solving these problems from the perspective of law has very important significance to the guarantee of the healthy development of China's real estate markets.
出处
《江西师范大学学报（哲学社会科学版）》
2011年第6期80-84,共5页
Journal of Jiangxi Normal University(Philosophy and Social Sciences Edition)
关键词
房地产税
立法目的
法律制度
real estate tax
legislative purpose
legal system
