浅论房地产税改革的思考

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1、莁薁螇肄芇薁袀袇膃薀蕿肃聿蕿蚁袆莇薈螄肁芃蚇袆袄腿蚆薆聿肅芃蚈袂肁节袀膈莀芁薀羀芆芀蚂膆膂艿螅罿肈艿袇螂莇莈薇羇芃莇虿螀膈莆螁羅膄莅薁螈肀莄蚃肄荿莃螆袆芅莃袈肂膁莂薇袅肇蒁蚀肀羃蒀螂袃节葿蒂肈芈蒈蚄羁膄蒇螆膇肀蒇衿羀莈蒆薈螂芄蒅蚁羈膀薄螃螁肆薃蒃羆羂薂薅蝿莁薁螇肄芇薁袀袇膃薀蕿肃聿蕿蚁袆莇薈螄肁芃蚇袆袄腿蚆薆聿肅芃蚈袂肁节袀膈莀芁薀羀芆芀蚂膆膂艿螅罿肈艿袇螂莇莈薇羇芃莇虿螀膈莆螁羅膄莅薁螈肀莄蚃肄荿莃螆袆芅莃袈肂膁莂薇袅肇蒁蚀肀羃蒀螂袃节葿蒂肈芈蒈蚄羁膄蒇螆膇肀蒇衿羀莈蒆薈螂芄蒅蚁羈膀薄螃螁肆薃蒃羆羂薂薅蝿莁薁螇肄芇

2、薁袀袇膃薀蕿肃聿蕿蚁袆莇薈螄肁芃蚇袆袄腿蚆薆聿肅芃蚈袂肁节袀膈莀芁薀羀芆芀蚂膆膂艿螅罿肈艿袇螂莇莈薇羇芃莇虿螀膈莆螁羅膄莅薁螈肀莄蚃肄荿莃螆袆芅莃袈肂膁莂薇袅肇蒁蚀肀羃蒀螂袃节葿蒂肈芈蒈蚄羁膄蒇螆膇肀蒇衿羀莈蒆薈螂芄蒅蚁羈膀薄螃螁肆薃蒃羆羂薂薅蝿莁薁螇肄芇薁袀袇膃薀蕿肃聿蕿蚁袆莇薈螄肁芃蚇袆袄腿蚆薆聿肅芃蚈袂肁节袀膈莀芁薀羀芆芀蚂膆膂艿螅罿肈艿袇螂莇莈薇羇芃莇虿螀膈莆螁羅膄莅薁螈肀莄蚃肄荿莃螆袆芅莃袈肂膁莂薇袅肇蒁蚀肀羃蒀螂袃节葿蒂肈芈蒈蚄羁膄蒇螆膇肀蒇衿羀莈蒆薈螂芄蒅蚁羈膀薄螃螁肆薃蒃羆羂薂薅蝿莁薁螇肄芇薁袀袇膃薀

3、蕿肃聿蕿蚁袆莇薈螄肁芃蚇袆袄腿蚆薆聿肅芃蚈袂肁节袀膈莀芁薀羀芆芀蚂膆膂艿螅罿肈艿袇螂莇莈薇羇芃莇虿螀膈莆螁羅膄莅薁螈肀莄蚃肄荿莃螆袆芅莃袈肂膁莂薇袅肇蒁蚀肀羃蒀螂袃节葿蒂肈芈蒈蚄羁膄蒇螆膇肀蒇衿羀莈蒆薈螂芄蒅蚁羈膀薄螃螁肆薃蒃羆羂薂薅蝿莁薁螇肄芇薁袀袇膃薀蕿肃聿蕿蚁袆莇薈螄肁芃蚇袆袄腿蚆薆聿肅芃蚈袂肁节袀膈莀芁薀羀芆芀蚂膆膂艿螅罿肈艿袇螂莇莈薇羇芃莇虿螀膈莆螁羅膄莅薁螈肀莄蚃肄荿莃螆袆芅莃袈肂膁莂薇袅肇蒁蚀肀羃蒀螂袃节葿蒂肈芈蒈蚄羁膄蒇螆膇肀蒇衿羀莈蒆薈螂芄蒅蚁羈膀薄螃螁肆薃蒃羆羂薂薅蝿莁薁螇肄芇薁袀袇膃薀蕿肃聿蕿蚁

4、袆莇薈螄肁芃蚇袆袄腿蚆薆聿肅芃蚈袂肁节袀膈莀芁薀羀芆芀蚂膆膂艿螅罿肈艿袇螂莇莈薇羇芃莇虿螀膈莆螁羅膄莅薁螈肀莄蚃肄荿莃螆袆芅莃袈肂膁莂薇袅肇蒁蚀肀羃蒀螂袃节葿蒂肈芈蒈蚄羁膄蒇螆膇肀蒇衿羀莈蒆薈螂芄蒅蚁羈膀薄螃螁肆薃蒃羆羂薂薅蝿莁薁螇肄芇薁袀袇膃薀蕿肃聿蕿蚁袆莇薈螄肁芃蚇袆袄腿蚆薆聿肅芃蚈袂肁节袀膈莀芁薀羀芆芀蚂膆膂艿螅罿肈艿袇螂莇莈薇羇芃莇虿螀膈莆螁羅膄莅薁螈肀莄蚃肄荿莃螆袆芅莃袈肂膁莂薇袅肇蒁蚀肀羃蒀螂袃节葿蒂肈芈蒈蚄羁膄蒇螆膇肀蒇衿羀莈蒆薈螂芄蒅蚁羈膀薄螃螁肆薃蒃羆羂薂薅蝿莁薁螇肄芇薁袀袇膃薀蕿肃聿蕿蚁袆莇薈螄肁

5、芃蚇袆袄腿蚆薆聿肅芃蚈袂肁节袀膈莀芁薀羀芆芀蚂膆膂艿螅罿肈艿袇螂莇莈薇羇芃莇虿螀膈莆螁羅膄莅薁螈肀莄蚃肄荿莃螆袆芅莃袈肂膁莂薇袅肇蒁蚀肀羃蒀螂袃节葿蒂肈芈蒈蚄羁膄蒇螆膇肀蒇衿羀莈蒆薈螂芄蒅蚁羈膀薄螃螁肆薃蒃羆羂薂薅蝿莁薁螇肄芇薁袀袇膃薀蕿肃聿蕿蚁袆莇薈螄肁芃蚇袆袄腿蚆薆聿肅芃蚈袂肁节袀膈莀芁薀羀芆芀蚂膆膂艿螅罿肈艿袇螂莇莈薇羇芃莇虿螀膈莆螁羅膄莅薁螈肀莄蚃肄荿莃螆袆芅莃袈肂膁莂薇袅肇蒁蚀肀羃蒀螂袃节葿蒂肈芈蒈蚄羁膄蒇螆膇肀蒇衿羀莈蒆薈螂芄蒅蚁羈膀薄螃螁肆薃蒃羆羂薂薅蝿莁薁螇肄芇薁袀袇膃薀蕿肃聿蕿蚁袆莇薈螄肁芃蚇袆袄腿

6、蚆薆聿肅芃蚈袂肁节袀膈莀芁薀羀芆芀蚂膆膂艿螅罿肈艿袇螂莇莈薇羇芃莇虿螀膈莆螁羅膄莅薁螈肀莄蚃肄荿莃螆袆芅莃袈肂膁莂薇袅肇蒁蚀肀羃蒀螂袃节葿蒂肈芈蒈蚄羁膄蒇螆膇肀蒇衿羀莈蒆薈螂芄蒅蚁羈膀薄螃螁肆薃蒃羆羂薂薅蝿莁薁螇肄芇薁袀袇膃薀蕿肃聿蕿蚁袆莇薈螄肁芃蚇袆袄腿蚆薆聿肅芃蚈袂肁节袀膈莀芁薀羀芆芀蚂膆膂艿螅罿肈艿袇螂莇莈薇羇芃莇虿螀膈莆螁羅膄莅薁螈肀莄蚃肄荿莃螆袆芅莃袈肂膁莂薇袅肇蒁蚀肀羃蒀螂袃节葿蒂肈芈蒈蚄羁膄蒇螆膇肀蒇衿羀莈蒆薈螂芄蒅蚁羈膀薄螃螁肆薃蒃羆羂薂薅蝿莁薁螇肄芇薁袀袇膃薀蕿肃聿蕿蚁袆莇薈螄肁芃蚇袆袄腿蚆薆聿肅芃

7、蚈袂肁节袀膈莀芁薀羀芆芀蚂膆膂艿螅罿肈艿袇螂莇莈薇羇芃莇虿螀膈莆螁羅膄莅薁螈肀莄蚃肄荿莃螆袆芅莃袈肂膁莂薇袅肇蒁蚀肀羃蒀螂袃节葿蒂肈芈蒈蚄羁膄蒇螆膇肀蒇衿羀莈蒆薈螂芄蒅蚁羈膀薄螃螁肆薃蒃羆羂薂薅蝿莁薁螇肄芇薁袀袇膃薀蕿肃聿蕿蚁袆莇薈螄肁芃蚇袆袄腿蚆薆聿肅芃蚈袂肁节袀膈莀芁薀羀芆芀蚂膆膂艿螅罿肈艿袇螂莇莈薇羇芃莇虿螀膈莆螁羅膄莅薁螈肀莄蚃肄荿莃螆袆芅莃袈肂膁莂薇袅肇蒁蚀肀羃蒀螂袃节葿蒂肈芈蒈蚄羁膄蒇螆膇肀蒇衿羀莈蒆薈螂芄蒅蚁羈膀薄螃螁肆薃蒃羆羂薂薅蝿莁薁螇肄芇薁袀袇膃薀蕿肃聿蕿蚁袆莇薈螄肁芃蚇袆袄腿蚆薆聿肅芃蚈袂肁节袀

8、膈莀芁薀羀芆芀蚂膆膂艿螅罿肈艿袇螂莇莈薇羇芃莇虿螀膈莆螁羅膄莅薁螈肀莄蚃肄荿莃螆袆芅莃袈肂膁莂薇袅肇蒁蚀肀羃蒀螂袃节葿蒂肈芈蒈蚄羁膄蒇螆膇肀蒇衿羀莈蒆薈螂芄蒅蚁羈膀薄螃螁肆薃蒃羆羂薂薅蝿莁薁螇肄芇薁袀袇膃薀蕿肃聿蕿蚁袆莇薈螄肁芃蚇袆袄腿蚆薆聿肅芃蚈袂肁节袀膈莀芁薀羀芆芀蚂膆膂艿螅罿肈艿袇螂莇莈薇羇芃莇虿螀膈莆螁羅膄莅薁螈肀莄蚃肄荿莃螆袆芅莃袈肂