I房产税改革的问题及政策 目录摘要....................................................................IIIAbstract.................................................................IV1 绪论....................................................................11.1 研究背景及意义.....................................................11.2 国内外文献综述.....................................................11.3 研究方法...........................................................21.3.1 文献资料法.....................................................21.3.2 政策分析法.....................................................21.3.3 实证分析法.....................................................22 房产税基本概念..........................................................32.1 房产税的内涵.......................................................32.2 房产税的特征.......................................................32.2.1 房产税属于财产税...............................................32.2.2 房产税属于地方税...............................................32.2.3 房产税区域性强.................................................32.2.4 房产税的税源稳定可靠...........................................42.3 房产税改革的意义...................................................43 我国房产税现状及改革试点分析.............................................53.1 我国房产税现状.....................................................53.1.1 上海市房产税现状...............................................53.1.2 重庆市房产税现状...............................................73.2 我国房产税改革试点的问题...........................................83.2.1 房产税改革试点征收目标不明确...................................83.2.2 计税依据不合理.................................................93.2.3 流通环节税负较重...............................................93.2.4 税率设计存在缺陷..............................................103.2.5 税收征管规定不详细............................................104 我国房产...
