摘要
法国税种繁多,结构复杂。本文借助法国税法文献、法国主要报纸及法国地方政府网站公布的数据,对涉及法国房地产保有环节的税种进行研究,揭示法国房地产税在不同历史时期的主要特征及其面临的问题,供中国的决策者参考。
The French tax system has probably the most complex structure with its various state and local taxes.Based on information about local taxation,received from French monographs,French major newspapers and website of French local government,this paper examines the different property taxes imposed on ownership and possession of property in France and aims to reveal the main characteristics and the problems of local property taxation during the different historical periods,so as to provide a reference document for China’s decision makers.
出处
《学术界》
CSSCI
北大核心
2012年第2期215-220,289,共6页
Academics
关键词
地产税
居住税
职业税
税基
property taxes
residence tax
professional tax
tax base
