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当前,国际上比较通行的税制评价经济指标主要有效率、激励、公平或公正、宏观经济四类。用上述指标进行分析,可以发现我国现行的不动产税制在这四个方面均不同程度地存在一些问题。首先在效率方面存在税税、税费设置重复,超额负担严重等问题。税税重复设置的现象主要有对土地设有土地使用税和耕地占用税;对房屋租金收入设有营业税和房产税;对房地产转让设有企业所得税和土地增值税;对不动产转让签订的产权转移书据或
At present, the economic indicators that the prevailing tax system in the world evaluates are mainly four categories: efficiency, incentive, fairness or fairness, and macroeconomy. Using the above indicators for analysis, we can find that there are some problems existing in our current real estate tax system to varying degrees in these four aspects. First of all, there are tax issues in terms of efficiency, duplication of taxes and fees, excessive burden and other issues. The phenomenon of duplication of taxation mainly includes land use tax and farmland occupation tax on the land, business tax and property tax on the rental income of the house, enterprise income tax and land value increment tax on the real estate transfer, property transfer to the real estate transfer Book or