Theoretically, as a kind of property tax, real property tax has the function of modifying the distribution of personal wealth. 物业税是一种财产税,因而在理论上具有调节贫富差距的公平功能。
Research on the Dilemma of Property Right Law Basis in Real Property Tax System 论物业税制改革的产权法律基础困境
How to collect real property tax on extremely complicated basis is a difficult problem of real property taxation system reform. 如何在产权极其复杂的基础上开征不动产税,这是不动产税制改革要解决的首要难题。
In the short term will not be considered for the collection of non-operating real estate property tax. 在短期内不会考虑对非经营性的房地产征收房地产税。
When a real estate crisis took hold three years ago, China experimented with a property tax in Chongqing and Shanghai. 三年前当房地产危机显现时,中国在重庆和上海试行了房产税。
Real Estate Appraisal for Property Tax& Positive Analysis of 4 Districts in Beijing 基于财产税征收的不动产价值评估&对北京市4个内城区的实证分析
International Experience About the Real Property Tax and Its Reference 物业税的国际经验及其借鉴
Research on China's Imposition of Real Property Tax 我国开征物业税有关问题的研究
Chapter ⅲ is the type of property transfer tax, real estate tenure tax category is the fourth chapter, briefed the property tax elements and the characteristics of tax elements, and its horizontal international comparisons. 第三章是房地产流转税类,第四章是房地产保有税类,分别介绍了房地产流转税和保有税的税制要素以及税种特征,并对其进行横向的国际比较。
Designing the Real Property Tax System under the Interests Equilibrium Visual Threshold 利益均衡视阈下的不动产税制设计
Real estate tax is also can be called property tax or tenement tax, every year the renter or owner must pay certain taxes, and the quantity of tax they pay is varied because the market value of land or realty is changing every year. 房地产税又称财产税或地产税,主要针对土地、房屋等不动产,要求其承租人或所有者每年都要缴付一定税款,而应缴纳的税款会随着其市值的变动而变化。
Regardless of speaking of the government or the consumer, the real estate all is the important wealth, therefore it needs accurately to appraise the value of real estate, for the use of the property tax, real estate business and mortgage loan and so on. 无论对政府还是消费者而言,房地产都是重要的财富,因此需要准确评估房地产的价值,作为物业税征收、房地产买卖和抵押贷款等方面的用途。
Economic Analysis of Real Property Possession Tax 不动产保有税的经济分析
Of our country current real estate tax system mainly includes urban land royalties, house property tax and urban housing and land tax that is imposed on overseas-funded enterprise, etc.. 我国现行不动产税制主要有城镇土地使用税、房产税及对外资企业征收的城市房地产税等。
Real estate tax is a special one among the property tax system and is also called housing and property tax, whose origin and development are based on the property tax system. 物业税制度是财产税制度中的一项专门制度,是房屋财产税,其产生和发展以财产税制度的产生和发展为前提。
The imposing of real property tax is one of the issues that call great attention from the economist community, the related industries and the common people in the new round of tax reform. 物业税的开征成为新一轮税制改革诸项税改举措中令理论界、实业界、普通百姓重点关注的内容。
Regarding this, the theorists have discussed how to suppress the real estate price through property tax on real estate. 对此,理论界展开了是否能通过征收物业税来抑制房地产价格的讨论。
The second part describes the theory of real estate tax revenue involved, detailed analysis of the current situation and characteristics of the real estate market, taxes on the property market mechanism, with its tax system for the construction of real estate to find a breakthrough. 第二部分叙述了房地产税收涉及的税收理论,具体分析了房地产市场的现状以及特点,税收对房地产市场的作用机制,以其为房地产税收制度的建设找到突破口。
With the deepening of regulation of real estate, property tax reform is imperative. 随着房地产调控的深入,房产税改革势在必行。
Therefore, compared with the current real estate tax, property tax has a more pronounced inhibition can effectively prevent the real estate bubble. 因此与现行房地产税制相比,开征物业税具有更明显的抑制作用,可以有效的预防房地产泡沫的产生。
In recent twenty years, the reform of real property tax systems has been paid great attention and emphasis internationally. 近二十年来,不动产税制的改革在国际上受到广泛地关注和重视。
And defining the concept of real estate and real estate taxes respectively, pointing out that the real estate tax is levied on the property tax to maintain, that the real estate tax. 论文从房地产税的相关概念入手,分别对房地产和房地产税的概念进行了界定,指出房地产税是对房地产保有环节征收的税。
This paper argues that the property tax levy, there is help to curb speculation in the real estate market, regulate the real estate market; property tax levy will reduce the access threshold for buyers to make housing sales price has dropped significantly. 本文认为物业税的开征,有利于抑制房地产市场中的投机行为,规范房地产市场;物业税的开征,将会降低购房者的准入门槛,使房屋的销售价格大幅下降。
This series of questions of our country is seriously restricting the healthy development of the real estate industry, and for reforming, a unified property tax levy is imperative. 这一系列的问题严重制约着我国房地产行业的健康发展,对其进行改革、征收统一的物业税已势在必行。
It has become the consensus between the government and the theorists that it is necessary to levy a unified real estate tax ( also known as property tax) on possession of real estate. 在房屋保有阶段开征统一的房地产税(或称不动产税、物业税)已经成为政府部门和理论界的共识。
Secondly, the thesis details the history revolution of China real estate taxation in the past and the characters and defects of the current real estate taxation. It also reveals the possible help by property tax to this real estate taxation. 其次,详细讨论了我国房地产税制的历史沿革和现行税收体系的特点与不足,并结合物业税的特点分析了它对现行房地产税制可能的补充。
Real estate tax is an important part of the property tax system, which levied taxes on the real estate in social stock of wealth. 房地产税是对社会存量财富中的房地产课征的税收,是财产税制的重要组成部分。
The property owner of non-production operations real estate borne the burden of the real estate tax; Production and operation of real estate, the property tax burden through products and services pass on the burden to consumers on some extent. 非生产经营用房产,其房产税负由房产所有者承担;生产经营用房产,其房产税负可以通过生产经营的产品和服务,在一定程度上转嫁给消费者负担。
Thirdly, this paper uses multiple regression analysis method to analyze the property tax base, and combines with real estate prices and inflation index to define property tax base, and explores supporting system construction base assessment from the tax assessment legislation and complaint mechanism. 再次,运用多元回归分析方法对物业税税基进行定量分析,并结合房地产价格指数和通货膨胀指数确定物业税的税基,并从税基评估立法以及申诉机制建立两方面探讨税基评估配套体系的构建。
As of October 2007, the State Administration of Taxation and the Ministry of Finance approved a total of 10 provincial municipal real estate tax assessment simulation pilot areas, Start a simulation run property tax. 截止至2007年10月,国家税务总局和财政部共批准了10省市为房地产模拟评税试点地区,物业税开始了空转运行。