摘要
本文通过介绍台湾地区房屋税制度(基本等同于大陆地区房产税制度),汲取其相关经验,以期推进大陆地区房产税税制改革。
The property tax reform pilot in Chongqing and Shanghai in China's Mainland is still in initial stage and many defects remain in the system scheme. By introducing the house tax system in Taiwan district （which is basically equivalent to the property tax system in China's Mainland） and referring to some relevant experiences of house tax in Taiwan, this paper expects to advance the property tax system reform in China's Mainland.
出处
《国际税收》
CSSCI
北大核心
2014年第4期57-60,共4页
International Taxation In China
基金
中华教育基金会主办的"2012年海峡两岸税制研习活动"赞助与支持
