论文部分内容阅读
NO.1房产税房产税,又称房屋税,是以房屋为征税对象,按房屋的计税余值或租金收入为计税依据,向产权所有人征收的一种财产税。现行的房产税是第二步利改税以后开征的。对房产征税的目的是运用税收杠杆,加强对房产的管理,提高房产使用效率,控制固定资产投资规模和配合国家房产政策的调整,合理调节房产所有人和经营人的收入。
NO.1 Property Tax Real estate tax, also known as house tax, is a kind of property tax levied on the property owner based on the tax of housing or the rental income of the house. The current property tax is the second step after the introduction of tax reform. The purpose of taxation of real estate is to use tax leverage to strengthen the management of real estate, improve the efficiency of real estate use, control the scale of investment in fixed assets and coordinate with the adjustment of national real estate policies, and reasonably adjust the incomes of property owners and operators.