摘要
通过对我国房产税计税依据有关的法规及与其实际操作中相关会计制度的梳理,分析了现行计税法规存在的弊端,就我国市场经济的发展及产权结构的变化,借鉴国际经验,提出将房产税的计税模式合二为一,并以市场评估价值为计税依据,将房地产持有期间的房产税和城镇土地使用税合并征收的改革建议.
The paper illustrates the limitations of regulations on the house property tax base and the related accounting systems.Given the changing property structure in China and the experience from other countries,the author tries to display a new calculation model based on the market appraisal,and propose to combine the house property tax with the urban land use tax.
出处
《宁德师专学报（自然科学版）》
2010年第4期382-384,共3页
Journal of Ningde Teachers College(Natural Science)
关键词
房产税
计税依据
弊端
改革建议
house property tax
tax base
limitations
reform
