山西建筑
山西建築
산서건축
SHANXI ARCHITECTURE
2012年
3期
255-256
,共2页
房地产%税收制度%物业税
房地產%稅收製度%物業稅
방지산%세수제도%물업세
real estate%taxation system%property tax
首先约定了物业税相关的几个基本定义,并结合外国物业税改革经验,分析了三种政策类型物业税和我国可能的政策选择,接着分析了现行房地产税收体系的特点与不足,最后指出物业税的开征对我国房地产税收的影响。
首先約定瞭物業稅相關的幾箇基本定義,併結閤外國物業稅改革經驗,分析瞭三種政策類型物業稅和我國可能的政策選擇,接著分析瞭現行房地產稅收體繫的特點與不足,最後指齣物業稅的開徵對我國房地產稅收的影響。
수선약정료물업세상관적궤개기본정의,병결합외국물업세개혁경험,분석료삼충정책류형물업세화아국가능적정책선택,접착분석료현행방지산세수체계적특점여불족,최후지출물업세적개정대아국방지산세수적영향。
This thesis firstly regulates some basic definitions related to property tax,gives a briefing on the international experience on property tax reforms and analyzes three types of property tax policies before pointing out the possible choice for China,then it analyzes the characteristics and shortcomings of current real estate taxation and points out the influence of levying property tax to real estate tax in the end.
