房地产税国际比较文章(四) 房地产税征管权限与机构设置的国际比较

International Comparison of Real Estate Tax Management: Jurisdiction Division and Institutional Setting

房地产税作为地方税,在税政管理权上如何进行划分?征管与评估相分离的理念如何在机构设置中体现?本文通过对房地产税征管权划分和机构设置的国际经验的介绍,对这些问题进行了探讨。同时,纳税人的自我评估和对透明度的高要求,也是房地产税征管中需要考虑的。

As a local tax, how to divide the management jurisdiction of real estate tax？ How to embody the concept of separating tax collection and administration and tax assessment in institutional setting？ Through introducing international experience of jurisdiction division and institutional setting of real mentioned above. In the meanwhile, self-evaluation of taxpayers and collection and administration of real estate tax_ estate tax,this paper conducts discussion on the questions high requirement for transparency shall be considered in the