论文部分内容阅读
□根据社会主义市场经济发展的客观要求,从我国国情出发,通过规范税费制度,有效地配合城镇住房制度改革,科学地处理税费关系,遏制各种乱收费,促进城市建设和房地产业的健康发展。参照国际通行做法和经验,建立以物业税(或房产税)为主体,营业税、契税、耕地占用税等税种相配合,辅之必要的市政配套建设、国有资源补偿以及证照性收费的城市建设和房地产税费体系。
□ According to the objective requirements of the development of the socialist market economy, starting from the actual conditions of our country, by standardizing the system of taxes and fees, effectively coordinating with the reform of urban housing system, scientifically handling the tax-fee relationship, curbing arbitrary charges, promoting urban construction and real estate healthy growth. Reference to international practice and experience, the establishment of the property tax (or property tax) as the main business tax, deed, arable land occupation tax and other taxes matched, supplemented by the necessary municipal facilities, state-owned resources compensation and license fees for urban construction and Real estate tax system.