房地产税基评估体系构建的国际比较与启示

International Comparison and Revelation of Real Estate Tax Base Assessment System Construction

十八届三中全会之后,房地产税立法提上日程,为确保我国房地产税征收工作的顺利开展,房地产税的征收与房地产税税基评估体系的构建应统筹进行,构建普遍适用的房地产税基评估实施框架成为重中之重。基于此本文介绍了各国房地产税税基评估体系的构建现状,对各国的课税依据、征税对象、评估方法、评估模式、评估机构、评估周期等方面进行对比分析,从中获得启示并应用到我国房地产税基评估体系的构建中。

After the Third Plenary Session of the 18 th CPC Central Committee, the real estate tax legislation is put on the agenda. To ensure the smooth development of the real estate tax collection, the collection of real estate tax and the construction of the real estate tax base assessment system should be carried out, and to construct the universal real estate tax base assessment implementation framework has become a top priority. Based on this, this paper introduces the status quo of the assessment system of real estate tax base in each country,compares and analyzes the taxation basis, taxation object, evaluation method, evaluation mode, evaluation institution and evaluation period of each country, and obtains the revelation to the construction of real estate tax base evaluation system in China.