海外房地产税比较

A Comparison of Overseas Property Taxes

就世界范围而言,房地产税是一类极端多种多样的税种,不同国家甚至同一国家的不同地区之间,房地产税在收入地位及预算级次归属、课税范围、税基、税率、税收优惠等方面均存在差异。究其原因,主要是因为国家结构形式、预算管理体制和地方税体系、政府政策意图、经济发展水平和税收征管能力不同。我国在房地产税改革中,不能盲目照搬发达国家模式,而应当立足中国实际,从他国房地产税的设置中汲取有益且适应中国国情的经验,使房地产税在收入筹集和社会经济调节方面发挥应有的作用。

Property tax is a kind of extremely manifold tax worldwide. Property taxes are different in income sta- tus, budgetary level, scope of tax, tax base, tax rate, tax preference among different countries and different re- gions of the same nation. The causes include different structural forms of state, different systems of budget con- trol and local tax systems, different government polity intentions, different economic development levels and tax collection and administration abilities. During the property tax reform in China, it should take Chinese reality in- to consideration, and make use of the beneficial and appropriate experiences of other states and regions, other than copy the patterns of developed nations.