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在计划经济体制下,房屋建筑物是不能交易的固定资产,也不是商品,因此长期来我国没有房地产业和房地产市场,也谈不上形成房地产税收体系。随着社会主义市场经济的确立,房地产业迅速兴起,房地产市场逐步发育,国家也陆续出台了一些房地产税务法规。但是,由于时间短、发展快,房地产企业及市场存在着许多不规范之处,房地产税收也尚未形成体系。因此,如何适应房地产业的迅猛发展,规范房地产企业经营行为,建立完善的房地产税收体系,应当摆
Under the planned economic system, housing and building are not fixed assets or commodities. Therefore, there is no real estate and real estate market in China for a long time and no real estate tax system. With the establishment of the socialist market economy, the rapid rise of the real estate industry, the gradual development of the real estate market, the state has also introduced some real estate tax laws and regulations. However, due to the short time, rapid development, real estate companies and the market there are many irregularities, real estate tax has not yet formed a system. Therefore, how to adapt to the rapid development of real estate industry, standardize the real estate business activities, establish a sound system of real estate tax revenue, should be placed