房地产税收

房地产税收也逐渐成为财政收入的重要来源。

Real estate tax is becoming an important source of revenue .

再次，房地产税收政策具有动态性。

Thirdly , the estate tax policy has a nature of dynamic .

建立科学合理的房地产税收体系

Setting up a Scientific and Reasonable Real Estate Tax System

房地产税收的一般经济分析

The General Ec on omic Analysis of the Housing and Land Tax

关于房地产税收一体化管理经验的思考

Thinking of the Management Experience on Real Estate Taxation Integration

完善我国房地产税收制度的对策研究

Study of Countermeasures for Improving the Real Estate Tax System of China

房地产税收政策对住宅市场的影响：理论分析与实证研究

Effects of Property Taxation Policies on Residential Housing Market

我国房地产税收体系改革之研究

The Research of Chinese Real Estate Tax System Reform

房地产税收改革对房地产业的影响是多元的。

The influences of real estate taxation reform upon realty industry are multiple .

房地产税收体系中存在许多急需解决的问题。

In current Real estate tax system , there are so many urgent problems .

最后对完善房地产税收筹划相关法律制度的措施进行探索。

Finally , improving the real estate tax planning regulatory measures to be explored .

该决定的重要意义在于为我国房地产税收的改革提供了明确的方向。

This is a clear direction of the reformation of Chinese real estate tax .

房地产税收一体化管理的总体目标和要求。

I.The overall target and requirements for the integrated management of real estate taxes .

房地产税收的发展是矛盾和冲突的产物。

The development of the Real estate tax is a result of contradictions and conflicts .

房地产税收政策理论及创新

Real Estate Taxation : Theory and Innovation

第一部分房地产税收法律制度的一般分析。

The first part is about the general analysis to real estate taxation law system .

实施新的企业所得税法，统一内外资企业和个人房地产税收制度。

Implement new enterprise income tax law , foreign enterprise and individual property tax system .

确立房地产税收在地税中的主体税源地位已成为国际趋势。

The real estate tax as a main tax source has become an international trend .

其次，阐述了我国房地产税收法律制度的体系和立法现状。

Secondly , the author expounds Chinese real estate tax law system and status legislation system .

希望能以此文引起社会各界对房地产税收更为广泛的关注。

Through this thesis , the writer hope to arouse wide concern about real estate tax .

房地产税收体系是我国税收体系的重要组成部分。

Real estate tax system is an important component of the tax system in our country .

第二部分境外房地产税收法律制度对我国的借鉴。

The second part is about our reference from real estate tax law system beyond the boundaries .

国家税务总局提出了以税源管理为主的房地产税收一体化管理的思想。

State Administration of Taxation to put forward the integrated management thought for real estate tax management .

针对我国土地财政的不可持续问题，我国已经在试点地区进行了房地产税收政策改革。

China has collected real estate tax in pilot areas to solve the problem of land finance .

因此，完善我国现行房地产税收法律制度就显得刻不容缓。

Therefore , it is in a good need to perfect our current real estate taxation law system .

并以上海、重庆房地产税收试点为例进行了实证研究。

It also carried on the empirical research , taking Shanghai and Chongqing property tax pilot for example .

然后通过对国外房地产税收情况研究分析，借鉴国外房地产税收的有价值经验；

Then studies the situation of real estate tax revenue of other country and learns the value experiences .

首先，笔者对我国香港特别行政区、台湾地区和部分外国房地产税收法律制度进行了介绍；其次，笔者就境外房地产税收法律制度对我国的借鉴进行了分析和阐述。

Firstly , I introduce real estate tax law system of Hong Kong and Taiwan and some foreign countries .

此外，还结合国际房地产税收实践经验，对典型的房地产税种及其税收效应进行了总结和分析。

Besides , the researcher illustrates the main property taxation items in international experiences and analyzed their corresponding functions .

其次，房地产税收的调控是一种间接调控，而非直接调控。

Secondly , the estate tax regulation is a kind of indirect control , not of a direct control .