| 物业税的国际经验及其借鉴 |
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| 引用本文： | 兰相洁.物业税的国际经验及其借鉴[J].重庆工商大学学报(社会科学版),2007,24(1):61-64. |
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| 作者姓名： | 兰相洁 |
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| 作者单位： | 浙江财经学院,浙江,杭州,310018 |
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| 摘 要： | 物业税是以不动产为课税对象而征收的,在西方发达国家普遍开征.我国现行房地产税制中存在的诸多问题,物业税的开征已经被提上议程.借鉴国外发达国家物业税征收的经验,结合我国的实际情况,对我国开征物业税提出若干建议以及应该注意的有关问题.
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| 关 键 词： | 物业税 房地产税收 国际经验 |
| 文章编号： | 1672-0598(2007)01-061-04 |
| 修稿时间： | 2006年12月22日 |
International experience of estate tax and its enlightenment |
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| LAN Xiang-jie.International experience of estate tax and its enlightenment[J].Journal of Chongqing Technology and Business University Social Science Edition,2007,24(1):61-64. |
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| Authors: | LAN Xiang-jie |
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| Abstract: | Estate tax is levied based on fixed assets and is generally levied in western advanced countries. There are many problems in China's present real estate tax system and estate tax collection is put on agenda. Based on the experience of estate tax collection of advanced countries and by combining the reality of China, this paper puts forward several suggestions for China's estate tax collection and for the concerned problems. |
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| Keywords: | estate tax real estate tax international experience |
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