法国个人房地产税体系透视

在法国,与个人房地产相关的税种包括居住税、建筑土地税、空置住宅税、财富税。法国的个人房地产税在税制要素、税基评估和税收争议等方面形成了相对合理的制度安排,其实践经验对我国开征物业税有借鉴意义。

An Examination of Private Real Estate Tax System in France

In France,taxes related to private real estate include the residence tax,the land accretion tax,the habitation vacancy tax and the wealth tax. Private real estate tax in France has formed a relatively sound system in terms of tax elements,tax base assessment and solution of tax litigation,which has important implications for China,especially when we planning to levy real estate tax.