摘要
从十六届三中全会提出房地产税制改革的方向,到后来对一些城市实行“空转”模拟物业税试点,但物业税开征却一直未能实现从“空转”到“实转”的转变。税制改革目前的进展到底如何?还有那些难题难以解决?到底有没有确定的时间表呢?学界、政府又是怎样设计新税制的呢?还有哪些深层次问题需要考虑?
The Third Plenary Session of 16th Central Committee of Chinese Communist Party held the reform direction of real estate tax system and conducted experiment of ＂empty＂ simulation of estate tax in some cities. However, the collection of real estate tax has not been changed from ：＂empty＂ to ＂real＂. How is the process of present taxation system reform？ What kind of difficulties needs to be solved and what is the planned schedule for .the reform？ How did theoretical circle and governments design new taxation system？ What kind of deep problems needs to be considered？
出处
《重庆工商大学学报（西部论坛）》
2007年第1期13-17,共5页
Journal of Chongqing Technology and Business University:West Forum
关键词
房地产税
物业税
税制设计
real estate tax
estate tax
taxation system design
