摘要
我国目前土地租费不清、房地产税制不完善、政府专项收费不规范等,已在相当程度上影响了房地产业的健康发展和地方财政分配的良性循环。改革我国房地产租税费制度,必须按明租、正税、清费的思路进行。
Nowadays in China, the rent and fee of land is unclear, real estate taxation system is imperfect, and governmental exclusive fee collecting is not normal. All these affect the healthy development of real estate industry and the benign circle of local fiscal distribution. To reform China＇s real estate rent, tax and fee system, the thought of solving the above-mentioned problems should be followed.
出处
《广东商学院学报》
2006年第1期33-36,共4页
Journal of Guangdong University of Business Studies
