北京工商大学学报:社会科学版
北京工商大學學報:社會科學版
북경공상대학학보:사회과학판
JOURNAL OF TECHNOLOGY AND BUSINESS UNIVERSITY
2011年
4期
111~116
,共null页
物业税 税基评估
物業稅 稅基評估
물업세 세기평고
property tax; tax base evaluation
随着我国房地产市场的逐步完善和房地产税制改革的逐步推行,开征物业税已经被提到议事El程。在对部分发达国家及地区的物业税税基评估体系进行分析和研究的基础上,充分借鉴国外物业税改革的成功经验,结合我国物业税税基评估模拟实践,提出枸建我国物业税税基评估体系的思路与建议。
隨著我國房地產市場的逐步完善和房地產稅製改革的逐步推行,開徵物業稅已經被提到議事El程。在對部分髮達國傢及地區的物業稅稅基評估體繫進行分析和研究的基礎上,充分藉鑒國外物業稅改革的成功經驗,結閤我國物業稅稅基評估模擬實踐,提齣枸建我國物業稅稅基評估體繫的思路與建議。
수착아국방지산시장적축보완선화방지산세제개혁적축보추행,개정물업세이경피제도의사El정。재대부분발체국가급지구적물업세세기평고체계진행분석화연구적기출상,충분차감국외물업세개혁적성공경험,결합아국물업세세기평고모의실천,제출구건아국물업세세기평고체계적사로여건의。
With the gradual improvement of China's real estate market and the progressive reform of China's real estate tax system,it has been put on the agenda to levy the property tax.Based on the analysis and study on the property tax base assessment system in some developed countries and regions,with good reference to successful experiences in foreign property tax reforms,together with the simulation practices of China's property tax base evaluation,this paper puts forward some thoughts and suggestions on how to construct China's property tax base assessment system.