机构地区: 华中师范大学经济学院
出 处: 《武汉职业技术学院学报》 2007年第1期48-50,共3页
摘 要: 据悉,“十一五”期间,我国将稳步推行物业税,其中会将一次性缴纳的土地出让金并入物业税。本文通过分析土地出让金并入物业税后的利与弊,认为物业税的基本框架应该作相应调整,并提出具体的政策建议。 This paper indicates that during the 'Eleventh Five-Year Plan' period, China will pursue the property tax steadily, and will incorporate the money for selling land which was paid at one time into the property tax. It analyzes the pros and cons of incorporation, and suggests the adjusting of the basic frame of the property tax correspondingly. It also puts forward the concrete policy recommendations.
领 域: [经济管理]