论文题目：福州房产税开征初探—基于沪渝房产税改革试点方案的比较 学 院： 资源与环境学院 专业年级：___ 土地资源管理 ,2025_ 学 号：___ xxx ____ _ 姓 名：__ xx ______ __ _ 指导老师、职称：___ xxx 讲师 _____ _ 2014 年 4 月 16 日Fuzhou Preliminary property tax levy, Based on the Comparison of Shanghai and Chongqing property tax reform programCollege： College of Resources and Environment Specialty and Grade： Land Resource Management ， Grade 2025 Number： 102257005038 Name： Liang qian Advisor： Song Yu Lecturer Submitted time: April 16, 2025 目录中文摘要........................................................................1英文摘要····································································11.绪论......................................................................21.1 讨论的背景和意义.....................................................21.2 讨论的思路和内容.....................................................32. 沪渝房产税试点方案的比较分析.............................................32.1 试点实施范围.........................................................32.2 征收对象.............................................................32.3 纳税人...............................................................42.4 计税依据.............................................................42.5 税率设置.............................................................42.6 税收减免标准.........................................................52.7 税收用途.............................................................52.8 沪渝两地房产税的侧重点各不相同.......................................63.沪渝房产税实施成效及进展..................................................63.1 沪渝房产税实施成效...................................................63.1.1 对房市的影响....................................................73.1.2 对地方财政收入...
