The theory basis of levying upon dwelling house is the benefit view of property tax, that is to say residents who enjoyed the local public service should pay for it.

 
  • 并提出了對居民的住宅課征不動(dòng)產(chǎn)保有稅的理論依據是不動(dòng)產(chǎn)稅的受益論,即居民享受了地方政府提供的公共服務(wù),就應該為此而付費。
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