摘要
首先约定了物业税相关的几个基本定义,并结合外国物业税改革经验,分析了三种政策类型物业税和我国可能的政策选择,接着分析了现行房地产税收体系的特点与不足,最后指出物业税的开征对我国房地产税收的影响。
This thesis firstly regulates some basic definitions related to property tax,gives a briefing on the international experience on property tax reforms and analyzes three types of property tax policies before pointing out the possible choice for China,then it analyzes the characteristics and shortcomings of current real estate taxation and points out the influence of levying property tax to real estate tax in the end.
出处
《山西建筑》
2012年第3期255-256,共2页
Shanxi Architecture
关键词
房地产
税收制度
物业税
real estate
taxation system
property tax
