Full-Text Search:
Home|Journal Papers|About CNKI|User Service|FAQ|Contact Us|中文
《Public Finance Research》 2016-01
Add to Favorite Get Latest Update

How to Position the Functions of Real Estate Tax in China

Hu Yijian;Fan Yanan;  
In our country, the reason why Real Estate Tax exists lies on its functions in obtaining revenues, adjusting income distribution and regulating economy operation. However, people are confronted with how to rank these functions according to their levels of importance and how to better realize these functions. Bearing in mind the inter-relationship of these three functions as well as the tax system reform in the future, the authors put forward that the core value of Real Estate Tax finally lies in obtaining revenues for local governments. Meanwhile, the other two functions should be achieved as subordinates. Only in this way can Real Estate Tax do justice to itself.
【Fund】: 国家自然科学基金项目《我国结构性减税制度变革、效应分析和风险控制研究》(2013110674)阶段性研究成果
【CateGory Index】: F812.42;F299.23
Download(CAJ format) Download(PDF format)
CAJViewer7.0 supports all the CNKI file formats; AdobeReader only supports the PDF format.
©2006 Tsinghua Tongfang Knowledge Network Technology Co., Ltd.(Beijing)(TTKN) All rights reserved