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课题报告十八届三中全会《决定》提出,“加快房地产税立法并适时推进改革”。然而,在现有土地出让金与土地财政政策基础上进行微调将不可持续。我们试图系统地设计一套各方互让权力、平衡多方利益,让各方都能接受和大体满意的城乡房地产税征收方案。两个不可持续的方案一些学者不主张房地产税改革,而主张进行微调,在其他方面开源节流。但是,最终地方政府的土地
Project Report The Third Plenary Session of the 18th “Decision” proposed that “speed up the real estate tax legislation and promote reform”. However, fine-tuning based on existing land transfer fees and land fiscal policies will not be sustainable. We have tried to systematically design a set of programs that allow all parties to share their power, balance multi-stakeholder interests and allow all parties to accept and generally satisfy the urban and rural real estate tax levies. Two unsustainable programs Some scholars do not advocate real estate tax reform, and advocated for fine-tuning, and other sources to cut costs. However, the land of the final local government