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在党的十八届三中全会上提出以“建立现代财政制度”作为财税体制改革的基本方向。本文在此背景下首先对房产税以及地方财政税收现状做了数据分析,后得出房产税改革对我国地方税收的影响,即对我国地方的税收收入不明显和地方税种结构影响较为明显的结论。
At the Third Plenary Session of the 18th CPC Central Committee, it was proposed that “establishing a modern financial system” be the basic direction of the fiscal and taxation system reform. In this context, this paper firstly analyzes the current situation of real estate tax and local fiscal revenue, then draws the conclusion that the reform of real estate tax on local tax revenue in our country is not obvious and the local tax structure is more obvious .