重庆文理学院学报：社会科学版2012，Vol.31Issue(3)：65-69,5.
重庆市房产税改革试点征税范围的合法性
Legitimacy of the Levying Scope from the Pilot Reform of Property Tax in Chongqing
刘升1
作者信息
- 1. 广东海洋大学经济管理学院,广东湛江524088
- 折叠
摘要
Abstract
Chongqing＇s property tax reform experiment plan aims at high-end residential market.The purpose for the implementation of property tax is mainly to stabilize housing price,to adjust the property redistribution of the inhabitants and to construct a new system for taxation.With the background of implementing property tax reform pilot plan,we can learn the practice of the pilot reform of property tax in Chongqing.We can demonstrate the legitimacy of the levying scope in this plan.The ways include the evolution of the property tax and the rules of the law in existence.The possibility can be demonstrated in the theory that the levying scope can be improved.关键词
房产税改革试点/征税范围/合法性/证成Key words
pilot reform of property tax/levying scope/legitimacy/demonstrate分类
经济学引用本文复制引用
刘升..重庆市房产税改革试点征税范围的合法性[J].重庆文理学院学报：社会科学版,2012,31(3):65-69,5.
