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一,房屋税作为财产税之正当性依据按量能课税原则之指标,包括所得、财产及消费三种。故世界各国多有财产税之课税税目,例如地价税及房屋税,即均属于财产税。盖财产(vermogen)也可以表彰一个人的经济上给付能力,因此,适当作为课税的对象。财产税的目的,是对于所得课税,亦即是收益税的性质。它应从财产的所得中缴纳,但此一财产收益税并不以实际所得为前提,因此,与实际收益税(ist-ertragsteuern)(亦即所得税)有别,一般称之为“应有的收益税”(soll-ertragsteuern)。它是对于特定的财产本体的潜在收益能力(应有的收益能力)课税。又有称之为资产收益税,其课税所把握的对象可能是总财产应有收益能力(即一般的财产税),也可能是特定种类
First, the property tax as a property tax on the legitimacy of the amount by the taxable principle of indicators, including income, property and consumption of three. Therefore, many countries in the world have property tax tax items, such as land tax and housing tax, which belong to the property tax. Vermogen also recognizes a person’s financial ability to pay and, therefore, is properly taxed. The purpose of property tax is to assess the income tax, that is, the nature of the revenue tax. It should be paid out of the proceeds of the property, but this property tax is not premised on the actual income and, therefore, is different from the actual income tax (ie the income tax) Income tax "(soll-ertragsteuern). It is taxable on the potential profitability (due gain ability) of a particular property ontology. Another known as asset-income tax, the tax may be held by the object of the total assets should have the ability to receive income (that is, the general property tax), may also be a specific type