部分国家房地产税开征背景、目的与征收效果分析

On the Levy Background,Purpose and Effect of Real Estate Tax Systems in Selected Countries

我国房地产税改革受到了社会各界的广泛关注。本文总结了部分发达国家开征房地产税的社会背景、目的与所取得的效果,以及房地产税实施过程中存在的问题等,并从我国房地产税功能定位、税权划分以及提高民众对房地产税的接受程度等方面提出了政策建议。

The real estate tax reform in China has received extensive attention from all walks of life.This article summarizes the social background,purpose,effects and existing problems of levying real estate tax in some developed countries.Relevant suggestions have been put forward from the aspects of functional positioning,taxing rights division and improvement of the public acceptance of real estate tax.