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论文首先从房地产税制立法中存在的问题进行分析,指出我国房地产税收立法层次较低,分税制立法制度不完善。进而重点论述改善房地产税制法规的措施,并得出相应的结论:健全和完善房地产税的税制应该需要综合考虑,将税收改革和整体税制改革有机地结合起来,进一步健全和完善我国房地产税制法规制度,才有利于我国社会主义市场经济和谐有效地发展。
First of all, the thesis analyzes the existing problems in the legislation of real estate tax system, points out that our country has a low legislation level of real estate tax, and imperfect legislative system of tax distribution. And then we discuss the measures to improve the real estate tax laws and regulations, and come to the corresponding conclusion: To perfect and improve the tax system of real estate tax should be considered synthetically, the tax reform and the overall tax reform organically combine to further improve and perfect China’s real estate tax system , Will it be conducive to the harmonious and effective development of China’s socialist market economy.