| 法国住宅类税收及其对中国的借鉴 |
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| 引用本文： | 刘成璧张晓蕴.法国住宅类税收及其对中国的借鉴[J].北京工商大学学报(社会科学版),2007,22(2):27-31. |
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| 作者姓名： | 刘成璧张晓蕴 |
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| 作者单位： | 1. 北京工商大学,经济学院,北京,100037
2. 法国国立科技管理大学,国际管理学院,法国,巴黎 |
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| 摘 要： | 我国拟新设物业税与不动产闲置税,用以调节房产资源占用、使用、交易所产生的收益及分配,并最大限度地实现“居者有其屋”的民生主旨。通过对法国居住税、住宅空置税的研究,提出我国房地产领域税制改革可兹借鉴的信息及设计原则。
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| 关 键 词： | 居住税 住宅空置税 物业税 不动产闲置税 |
| 文章编号： | 1009-6116（2007）02-27-05 |
| 收稿时间： | 2006-11-20 |
| 修稿时间： | 2006年11月20日 |
Housing Taxes in France and its Reference to China |
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| Liu Chengbi & Zhang Xiaoyun.Housing Taxes in France and its Reference to China[J].Journal of Beijing Technology and Business University:Social Science,2007,22(2):27-31. |
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| Authors: | Liu Chengbi & Zhang Xiaoyun |
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| Institution: | 1. School of Economics, Beijing Technology and Business University, Beijing 100037; 2. International Management School, France Science-Technology and Management University, Paris, France |
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| Abstract: | In China, the property assets tax (PAT) and real estate vacant tax (REVT) are intended to be levied, the purpose of which is to adjust the revenues and distributions incurred in the occupation, use and trade of housing property resources and to the maximum meet the main target of the people's lives that "all the residents have their own houses to live". A study is made in this paper on the residence tax and the habitation vacancy tax in France in order to provide any information available for reference in the tax system reform of China's housing property. |
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| Keywords: | residence tax habitation vacancy tax property assets tax (PAT) real estate vacancy tax (REVT) |
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