中国房地产（学术版）
中國房地產（學術版）
중국방지산（학술판）
China Real Estate
2015年
8期
28-35
,共8页
OECD%转型国家%房地产税%启示
OECD%轉型國傢%房地產稅%啟示
OECD%전형국가%방지산세%계시
OECD%Transitional country%Real estate tax%Implication
总结概括捷克、匈牙利、爱沙尼亚、斯洛伐克、斯洛文尼亚、波兰等OECD转型国家在进行房地产税制改革时所处的时代背景、采取的措施、取得的成效以及进一步改革所面临的难题等,结合我国房地产税制及改革试点的情况,提出进一步完善我国房地产税收相关制度的政策建议,以充分发挥房地产税在筹集地方财政收入和促进土地资源合理利用方面的作用.
總結概括捷剋、匈牙利、愛沙尼亞、斯洛伐剋、斯洛文尼亞、波蘭等OECD轉型國傢在進行房地產稅製改革時所處的時代揹景、採取的措施、取得的成效以及進一步改革所麵臨的難題等,結閤我國房地產稅製及改革試點的情況,提齣進一步完善我國房地產稅收相關製度的政策建議,以充分髮揮房地產稅在籌集地方財政收入和促進土地資源閤理利用方麵的作用.
총결개괄첩극、흉아리、애사니아、사락벌극、사락문니아、파란등OECD전형국가재진행방지산세제개혁시소처적시대배경、채취적조시、취득적성효이급진일보개혁소면림적난제등,결합아국방지산세제급개혁시점적정황,제출진일보완선아국방지산세수상관제도적정책건의,이충분발휘방지산세재주집지방재정수입화촉진토지자원합리이용방면적작용.
This paper reviews the reform of real estate tax in the OECD transitional countries including Hungary,Czech Republic,Estonia,Slovakia,Slovenia,Poland by analyzing the background, measures,achievements and the puzzles,combined with the situation of current real estate tax system and reform pilot in China,and puts forward some suggestions for further reforms for the real estate tax system,so as to make full use of the real estate tax to raise the local financial revenue and promote the use of land resources reasonably.
