| 境外房地产保有课税的税基评估比较 |
| |
| 引用本文： | 李明.境外房地产保有课税的税基评估比较[J].涉外税务,2008(1):44-47. |
| |
| 作者姓名： | 李明 |
| |
| 作者单位： | 清华大学公共管理学院,北京,100084 |
| |
| 摘 要： | 物业税属于房地产保有阶段课征的税种。本文对境外房地产保有阶段税制及税基进行了比较,分析了物业税税基评估的特点和种类,并对房地产税基评估中遇到的问题进行了梳理,提出了我国未来物业税税基评估可能遇到的问题的解决途径。
|
| 关 键 词： | 物业税 房地产 税基评估 |
An International Comparison of Tax Base Assessment concerning Real Estate in Tenure |
| |
| Ming Li.An International Comparison of Tax Base Assessment concerning Real Estate in Tenure[J].International Taxation In China,2008(1):44-47. |
| |
| Authors: | Ming Li |
| |
| Abstract: | A real estate tax is a tax levied on the real estate in tenure. This paper compares the systems and bases of real estate tax in different countries, and analyzes features and categories of tax base assessment, as well as issues in it. Based on the above research, the paper suggests some tangible ways to solve issues in the coming real estate tax base assessment in our country. |
| |
| Keywords: | Real estate tax Real estate Tax base assessment |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
