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《Journal of Harbin University》 2007-11
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Value Preference of China's Real Estate Taxation:Equity and Efficiency

HU Jia-qiang(Ocean University of China,Qingdao 266100,China)  
A scientific and reasonable taxation system for the real estate is determined by the value preference of legislation.Considering China's productivity,the marketing condition of the houses,the conflicts of the place and population and the characteristics of the real estate taxation,it is suggested to employ the value of "equality and efficiency".This type of taxation is supposed to be the local taxation which is made by the central government with certain possibility for the local government to decide the progressive tax rateetc.
【CateGory Index】: F812.42
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【Co-references】
Chinese Journal Full-text Database 6 Hits
1 Yang Kun (Computer Science and Technology School of Hubei Economics Institute,Wuhan Hubei,430205);Main Sources of Foreign Local Income[J];Journal of Changchun University of Science and Technology(Social Sciences Edition);2008-01
2 SHAO Feng;Property tax reform and the development of Chinese cities[J];Urban Studies;2005-02
3 BAI Yun(Law School, Shenzhen University,Shenzhen 518060 China);Research and Comparation on the Real Estate Taxation of Western Typical Developed Countries[J];Hebei Law Science;2006-05
4 Macro Group,CCER,Peking University;Reform of Property Tax and Local Public Finance[J];Economic Research Journal;2006-03
5 CHEN Jian-gan,DUAN Xiao-li(Department of Finance, Xiamen University, Xiamen 361005, China);Enlightenment of Real Estate Tax System Abroad[J];Journal of Jimei University(Philosophy and Social Sciences);2006-01
6 WANG Su-zhao LI Jing-hua;The experience and inspiration of property tax in foreign countries[J];Shanxi Architecture;2008-01
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