国土资源情报
國土資源情報
국토자원정보
LAND AND RESOURCES INFORMATION
2014年
7期
26-31
,共6页
税收制度%税率%税基评估%税收征管
稅收製度%稅率%稅基評估%稅收徵管
세수제도%세솔%세기평고%세수정관
Tax system%Tax rate%Tax base assessment%Tax administration
本文主要分析了欧美、日韩、新加坡、中国香港和中国台湾等市场经济国家或地区的房地产税收制度，总结其在房地产税制设计、税基评估、税率确定、税收征管等方面的通行做法和特征，意在为我国房地产税收制度改革提供一定的借鉴和参考作用。
本文主要分析瞭歐美、日韓、新加坡、中國香港和中國檯灣等市場經濟國傢或地區的房地產稅收製度，總結其在房地產稅製設計、稅基評估、稅率確定、稅收徵管等方麵的通行做法和特徵，意在為我國房地產稅收製度改革提供一定的藉鑒和參攷作用。
본문주요분석료구미、일한、신가파、중국향항화중국태만등시장경제국가혹지구적방지산세수제도，총결기재방지산세제설계、세기평고、세솔학정、세수정관등방면적통행주법화특정，의재위아국방지산세수제도개혁제공일정적차감화삼고작용。
This paper mainly analyzes the real estate tax systems of Europe, the United States, Japan, South Korea, Singapore, Hong Kong, Taiwan and other market economy countries or regions, and summarizes the common practices and characteristics in terms of tax system design, tax base assessment, tax rate determination, taxation administration, etc. which will provide some reference for Chinese real estate tax system reform.
