地价税
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(地(dì )价(jià )税(shuì ),地(dì )价(jià )税(shuì ))
资(zī )本(běn )主(zhǔ )义(yì )国(guó )家(jiā )和(hé )中(zhōng )国(guó )旧(jiù )时(shí )土(tǔ )地(dì )税(shuì )的(de )一(yī )种(zhǒng )。照(zhào )土(tǔ )地(dì )估(gū )定(dìng )的(de )价(jià )格(gé ),向(xiàng )土(tǔ )地(dì )所(suǒ )有(yǒu )者(zhě )徵(zhēng )收(shōu )。
《解(jiě )放(fàng )日(rì )报(bào )》1942.2.19:“地(dì )价(jià )税(shuì ),由(yóu )地(dì )主(zhǔ )申(shēn )报(bào )土(tǔ )地(dì )价(jià )格(gé ),按(àn )价(jià )抽(chōu )税(shuì )。”
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