Research on the Reform of Real Estate Taxation in the Personal Housing Ownership Link

作     者：Pan Zhang 

作者机构：Xi’an Polytechnic UniversityXi’an 710048Shaanxi ProvinceChina 

出 版 物：《Proceedings of Business and Economic Studies》 (商业经济研究（百图）)

年 卷 期：2021年第4卷第6期

页      面：15-20页

学科分类：1002[医学-临床医学] 100214[医学-肿瘤学] 10[医学] 

主　　题：Property tax Personal housing Ownership link Tax reform 

摘      要：Housing is related to the well-being of people’s livelihood,but at present,the real estate market is overheated,and the price of commercial housing remains *** implementation of the reform of real estate tax in Shanghai and Chongqing has aroused heated discussions in the society.A timely promotion of real estate tax reform and legislation can play a role in tax *** study takes the reform of real estate tax in regard to personal housing ownership link as the research theme and discusses the setting of collection scheme,the application of tax evaluation technology,as well as tax collection and management.