Summary: | 碩士 === 元智大學 === 管理碩士在職專班 === 103 === Important sources of income tax revenue for government administration, in the absence of adequate revenue, not only public construction and general-government can not be effectively implemented, it is difficult to promotion of social welfare. Therefore, in order to improve our finances, to ensure stable economic growth, the government spending must be effective supervision and control. However, the review and to raise financial resources, as well as the establishment of a sound structure and system of the housing market is also urgent priority. This is "one premises, Nett taxation" issue of a study.
First, the cost of holding real property is rationalization, occupied and non-occupied residential property tax rates, the application of existing tax levied as a basis. Second, real estate holdings, the trading and capital gains, whether fixed prices based on the combined land and housing taxation. Third, review the reasonableness and fairness of the financial division of the central and local. Fourth, to strengthen the collection of the tax and penalty mechanisms to avoid tax evasion continues to deteriorate, to stabilize the base of bonded. Fifth, evaluate the status of the system, including the tax base, the tax base and tax rates, in order to verify the levy, the amount of energy taxation principle.
Finally, how one tax reform through the premises, the real estate tax for further review, so that all citizens, can deeply realize the importance of tax reform, and the government hopes that through rigorous analysis, rational discussion and full communication, reaching multi-consensus, gradual reform of the financial structure, to achieve financial stability and improve the goal of sustainable development countries.
Keywords: luxury tax, Nett login, real unity, Nett taxation
|