| 国外物业税的经验及启示 |
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| 引用本文： | 王素昭,李静华.国外物业税的经验及启示[J].山西建筑,2008,34(1):238-239. |
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| 作者姓名： | 王素昭 李静华 |
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| 作者单位： | 1. 南京栖霞建设集团无锡子公司财务部,江苏,无锡,214002
2. 东南大学土木工程学院管理科学与工程专业建设与房地产研究所,江苏,南京,210018 |
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| 摘 要： | 介绍了物业税的含义,分析了我国现行房地产税的现状及其存在的问题,并对国外一些国家物业税征收的概况、特点进行了探讨,通过对国外物业税相关制度的了解,结合我国实际情况,在物业税改革中提出了一些方法措施,以确保物业税改革成功。
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| 关 键 词： | 物业税 房地产业 财产税 政府 |
| 文章编号： | 1009-6825(2008)01-0238-02 |
| 修稿时间： | 2007年8月17日 |
The experience and inspiration of property tax in foreign countries |
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| WANG Su-zhao,LI Jing-hua.The experience and inspiration of property tax in foreign countries[J].Shanxi Architecture,2008,34(1):238-239. |
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| Authors: | WANG Su-zhao LI Jing-hua |
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| Affiliation: | WANG Su-zhao LI Jing-hua |
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| Abstract: | The following paper introduces the meaning of property tax,analyzes the present condition of existing real estate tax in our country and its problems,discusses the general condition and characteristics of imposing property tax in some foreign countries,and proposes some methods and measures for the reform of property tax through realizing relevant systems of property tax in foreign countries and combined with practical condition in our country,in order to ensure the success of the reform on property tax. |
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| Keywords: | property tax real estate industry estate duty government |
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