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台湾地区对土地和房屋分别征税,在保有和交易环节分别设置税种。本文在介绍台湾地区房屋、土地保有环节税收情况的基础上,对大陆地区房地产税收征管工作提出了几点建议。
Taiwan separately levies land and housing, and sets taxes separately for the holding and trading. Based on the introduction of taxation of housing and land tenure in Taiwan, this article puts forward some suggestions on tax collection and administration of real estate in the mainland of China.