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1、暨南大学硕士学位论文：完善我国大陆房产税制改革探析——基于港澳台房产税制比较视角AbstractTherealestateindustrybecomesthefundamentaleconomicfieldinChina,withthecontinuousboostsofthesocialistmarketeconomy.Taxationonhousingpropertyismaingovernmentreceipts,whichcouldofferastableandsustainableincomeforlocalgovernment,crackdownspeculationonhouse
2、property,narrowpovertygap,aswellasoptimizesocialresource.Afterimplementationoftaxdistributionsystem,housingpropertytaxationreformishighlydemanded,duetotheemergenceofsocialcontradictiondrivenbyexcessiverelyonlandleasing.In2011,thepilotpropertytaxschemesinChongqingandShanghaihavebeendone,whichprovided
3、helpfulexperienceonreforminthemainland.HongKong,MacauandTaiwanareinseparablepartsofPRC,andthepeoplesharedtheroots.Taxationonpropertyshowedadvantagesinadvancedmarketeconomics-cleardefinitionoftaxcategories,taxrates,taxbase,andtaxpayerandtaxrelief.ComparedEUandUS,similarcultureandsocialbackgroundamong
4、mainland,HongKong,MacauandTaiwanmadeanalysisofmainlandpropertytaxationandassessinginstitutionmorereasonable.Thestudyclarifiesinvolvedtheoriesofpropertytax,andrevealstheobjectivenecessityofmainpropertytaxsystemreform.ThroughanalysingprosandconsofpropertytaxamongHongKong,MacauandTaiwanaswellascombinin
5、gmainlandfundamental,reasonableacademicsuggestionscomeout,whichmakepropertytaxbecomeabenigngovernmentfiscalincomeofthepeople,bythepeopleandforthepeople.Keywords:propertytax,HongKongMacauandTaiwanpropertytax,propertytaxpilotschemes,improvementoftaxsystemII暨南大学硕士学位论文：完善我国大陆房产税制改革探析——基于港澳台房产税制比较视角目录中文摘
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1绪论...............................................................................................................11.1分析背景及意义..............................
