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| Author: | Tian, Shizhong |
| Title: | Thoughts on appreciation in property assessment (original in Chinese) |
| Journal: | Research on Financial and Economic Problems (c)
1999 : 2, p.60-61 |
| Index terms: | VALUE ADDED ASSETS |
| Language: | chn |
| Abstract: | With the development and deepening of property assessment, a protruding problem, namely whether the appreciation in the assessment should be taxed on, has become a focus in the current discussion in the academic circle. This essay will elaborates in the following aspects:(1)Theoretical basis for taxing on appreciation in property assessment and current market condition.(2)Setting-up of tax categories. It is suggested that capital income tax be established. (3) Formulation of tax rates. Suggested tax rate is 20 percent and the author demonstrates it afterwards.(4)The accounting operation of appreciation of property assessment, the accounting categories involved and methods for making accounting records. |
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