The Legal Dilemma and Solutions over the Real Estate Tax Levy

DOI

10.2991/assehr.k.210803.047How to use a DOI?

Keywords

Real estate tax, The principle of quantities-based taxation, Collection and management level

Abstract

At present, there is still controversial in both legislation and practice in terms of real estate levy. Because of real estate tax levy of our country are facing many legal dilemmas, such as, the conditions for tax reform have not been met, the real estate tax itself is not ready, etc. Based on this, the writers analyze the reason for the legal dilemma of real estate tax levy through legislation, principle, collection and management level and others, and put forward the corresponding solution path to ensure the real estate tax levy without a hitch.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Zhisheng Xue
AU  - Fang Liu
PY  - 2021
DA  - 2021/08/04
TI  - The Legal Dilemma and Solutions over the Real Estate Tax Levy
BT  - Proceedings of the 2021 International Conference on Diversified Education and Social Development (DESD 2021)
PB  - Atlantis Press
SP  - 232
EP  - 235
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210803.047
DO  - 10.2991/assehr.k.210803.047
ID  - Xue2021
ER  -