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The Imagine for Reforming of Land 's Increment-tax(PDF)

《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]

Issue:
2001年02期
Page:
50-51,67
Research Field:
法学研究
Publishing date:
2001-12-20

Info

Title:
The Imagine for Reforming of Land 's Increment-tax
Author(s):
WU Xiu-qiang
Dean's Office, Chang′an University, Xi′an 710064, China)
Keywords:
land 's increment-tax; real estate; reform
PACS:
F810.42
DOI:
-
Abstract:
The paper discuss affect to now our country levy land 's increment-tax,and combine practice of the many country and region in the world for making over land income to levy; meanwhile,analyzing existing lot of questions of real estate market in our coutry levy land 's increment-tax.Finally,advance some imagines to land 's increment-tax reform in basis.

References:

[1]　冯耕中.税收理论与务实[M].西安:西安交通大学出 版社,1999,8
[2]　郭庆旺等.当代西方税收学[M].大连:东北财经大学 出版社,1994,67.
[3]　马治国.市场经济法律法规选编[S].西安:西安交通大 学出版社,2000,186.

Memo

Memo:
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Last Update: 2001-12-20