基于国际视角的房地产税优惠政策对象与类型比较

Comparison of the Objects and Types of Preferential Policies of Real Estate Tax based on the International Perspective

保有环节的房地产税近期在国内成为热点话题,因为这个税种对我国而言既古老又年轻,并且与大多数居民息息相关。本文梳理国际上关于房地产税税收优惠政策的普遍做法,从而提炼出优惠政策的对象及类型,并分析其原因和利弊,以期找到适合我国的房地产税税收优惠政策。

The real estate tax has recently become a hot topic of discussion in China.For China,this tax is both old and new,and is closely related to the majority of residents.This paper will sort out the common practice of preferential tax policies for real estate tax in other countries,so as to extract the objects and types of preferential policies,analyze the reasons and advantages and disadvantages,and finally find the preferential tax policies for real estate tax that are suitable for China.