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近年来,我国房地产调控政策逐步升级。2013年2月20日新“国五条”出台,其中最严厉、最富有争议性的无疑是20%差额个税政策。本文试图以该政策为背景,探讨其计征方面的问题,并拓展提出对我国房地产调控措施的一些建议。
In recent years, China’s real estate regulation and control policies are gradually escalating. On February 20, 2013, the new “Five Statements” came into force. The most severe and controversial issue is undoubtedly the 20% tax policy. This article attempts to use the policy as a background to discuss its accounting aspects, and expand some suggestions on the regulation of real estate in our country.