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关于开征物业税的思考

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摘要 作为支柱产业的房地产业拉动国民经济的飞速发展。在国家整个税制改革的大背景下,房地产税制改革尤为突出。物业税的开征可解决我国现行房地产税收体制存在的诸多问题,发挥税收的财政收入来源和调节社会财富分配的作用,促使资源的优化配置和合理利用。
作者 侯静如
机构地区 东北财经大学
出处 《经济师》 2006年第6期236-237,共2页
作者简介 侯静如系东北财经大学国民经济学专业投资经济方向在读硕士研究生 辽宁 大连 116023
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