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。
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.
出处
《涉外税务》
CSSCI
北大核心
2008年第1期44-47,共4页
International Taxation In China
关键词
物业税
房地产
税基评估
Real estate tax Real estate Tax base assessment
