| 中美房产税的比较和研究 |
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| 引用本文： | 尹健.中美房产税的比较和研究[J].滁州职业技术学院学报,2020(1):55-58. |
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| 作者姓名： | 尹健 |
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| 作者单位： | ;1.安徽商贸职业技术学院 |
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| 基金项目： | 省级重大教育研究项目:教师主体性与高职院校纯专任教师绩效考核设计研究(2017jyxm0749);省人文社科重点:制度安排与方法创新(SK2018A0787)。 |
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| 摘 要： | 目前,房产税在我国处于税制改革和设计阶段。本文主要从我国房产税的现状入手,在借鉴美国房产税经验的基础上,结合我国实际情况,探讨如何推动我国房产税的改革。
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| 关 键 词： | 房产税 计税依据 征收标准 |
Chinavs United States-a real estate tax comparison |
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| YIN Jian.Chinavs United States-a real estate tax comparison[J].Journal of Chuzhou Vocational and Technical College,2020(1):55-58. |
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| Authors: | YIN Jian |
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| Institution: | (Journal of An hui Business College,Wuhui Anhui 241000) |
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| Abstract: | At present,real estate tax is in the tax reform and design stage in China.This article mainly starts from the current situation of China's real estate tax,focuses on how to promote the reform of our real estate tax,based on the practice of the United States’. |
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| Keywords: | real estate tax tax basis collection standard/tax rate |
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