摘要
本文重点分析了现行房产税存在的主要问题 :征税范围不全面、税基窄 ;内外企业分设两套税法、税制不统一 ;计税依据不尽合理等。笔者认为应借鉴国际经验 ,据中国国情 ,适时调整税收政策 ,坚持税收“中性”原则 ,统一税法 ,扩大征税范围、拓宽税基、改进计税依据。
The essay analyzed the problems in real estate property tax,which are several aspects as follows: incomplete tax scopes, limited tax basis, unidentical tax systems and unreasonable tax measures.Intending to solve these problems, we should draw lessens from the international experience so that we can adjust our tax policy, uphold tax neutral, unify the tax law, enlarge the tax scope and tax basis and design tax rate reasonably.
基金
陕西经贸学院院级课题基金项目2001MJY1 4<经济全球化与我国税制的现实选择>的部分研究成果
