CORC  > 厦门大学  > 经济学院-已发表论文
论我国房地产计税价格评估争议处理机制建设; Research on Assessment Appeal Works for Real Estate Tax Purposes of China
纪益成 ; 马铮
2014-08-25
关键词房地产税收 计税价格评估 争议处理 Real estate tax Assessment for tax purposes Assessment appeal
英文摘要我国各地已陆续开展存量房交易的计税价格评估工作,制定了相应的计税价格评估争议处理办法。介绍国际估税官协会在《计税价格评估争议处理准则》中的争议处理规定,梳理总结国内各地已试行的争议处理办法,对存量房交易评估争议和存量房评估争议进行区分,在评估争议处理原则、争议费用承担等方面提出建议。; Recently, many cities have implemented assessment works for transaction tax of property, and set up corresponding regulations to deal with appeal problems.Firstly, we introduce the Standard on Assessment Appeal established by the International Association of Assessing officers(IAAO), and then we summarize appeal practices in many areas of China.At last, we investigate two kinds of appeal types, that is assessment appeal for transaction tax and property tax, as well as provide some suggestions for appeal principle and appeal expense undertaking problems.
语种zh_CN
内容类型期刊论文
源URL[http://dspace.xmu.edu.cn/handle/2288/113257]  
专题经济学院-已发表论文
推荐引用方式
GB/T 7714
纪益成,马铮. 论我国房地产计税价格评估争议处理机制建设, Research on Assessment Appeal Works for Real Estate Tax Purposes of China[J],2014.
APA 纪益成,&马铮.(2014).论我国房地产计税价格评估争议处理机制建设..
MLA 纪益成,et al."论我国房地产计税价格评估争议处理机制建设".(2014).
个性服务
查看访问统计
相关权益政策
暂无数据
收藏/分享
所有评论 (0)
暂无评论
 

除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。


©版权所有 ©2017 CSpace - Powered by CSpace