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财产课税是一个税系,是整个税收体系的重要组成部分。目前世界各国都已开征并建立了与本国国情相适应的财产课税制度。财产课税种类繁多,根据应税财产的形态,可分为静态财产税和动态财产税两大类。一、静态财产税静态财产税是指对纳税人在一定时期内保有的财产进行课税,是财产课税的主要组成部分。根据课征方式不同,静态财产税可分为综合财产税和特种财产税。
Property tax is a tax system, is an important part of the entire tax system. At present, all countries in the world have already started levying and establishing a property tax system that is suitable for their own national conditions. A wide range of property taxation, according to the shape of taxable property, can be divided into two types of static property tax and dynamic property tax. First, the static property tax Static property tax refers to the taxpayers in a period of time to retain property tax, property tax is the main component. According to the levy different ways, static property tax can be divided into comprehensive property tax and special property tax.