Analyses and Suggestions on the Problem of Imposing Property Taz in China

摘要：

China takes tax system reform into consideration. The property tax is expected to be introduced in China as part of a unified property tax code bringing together the existing housing property tax, city real estate tax, land value-added tax and land leasing fees. But the introduction of property tax still exists some problems and disputes. This paper firstly explains the necessity of imposing the property tax in several aspects such as improveing Chinas real estate tax system and promoting the healthy development of the real estate market, narrowing the gap between rich and poor and so on.Then this paper analyzes some difficult problems of property tax such as mode selection, taxation system design. Finally it puts forward some views and suggestions on the implementation of the property tax.

关键词： property taz real estate land leasing fees tazation system design

作者: YANG Xiaolin TAO Ping

作者单位: School of Management, Harbin Institute ofTechnology, Harbin, China 150001 School of Management, Harbin Institute of Technology, Harbin, China 150001

会议类型: 国际会议

会议名称: 2009 International Conference on Construction & Real Estate Management(2009建设与房地产管理国际会议)

会议地点: 北京

会议语种:英文

页码: 1286-1290

在线出版日期: 2009-11-05（万方平台首次上网日期，不代表论文的发表时间）