论文部分内容阅读
一、国际上房地产税制的一般特点 (一)房地产税收是世界各国普遍征收的一种税。目前世界上几乎所有国家税收制度中都涉及到房产土地税,并将其作为普遍征收的重要税种。具体征税方式有四种类型:一是将房地产与其他财产一起,就纳税人某一时点的所有财产(包括动产和不动产)综合征收一种税。征收此类税的国家有美国、荷兰、瑞士、瑞典、丹麦、德国等;二是将土地房屋和有关建筑物、车船以及其他固定资产综合在一起征收不动产税。征收此类税的国家有日本、新加坡、巴西、印度等;三是对土地和房产合并课征的房地产税,对其他固定资产不征税。征收此类税的国家和地区有墨西哥、波兰、泰国、香港等;四是将房产与土地分开单项征税。如日本的土地保有税、土
First, the general characteristics of the international real estate tax system (a) Real estate tax is a tax generally levied by all countries in the world. At present, almost all countries in the world tax system involves real estate land tax, and as a general tax collection of important taxes. There are four types of specific taxation methods: one is to combine real estate with other property to impose a tax on all the taxpayers’ property (including movable and immovable property) at a certain point in time. The countries that charge such taxes are the United States, the Netherlands, Switzerland, Sweden, Denmark, Germany and so on. The other is to combine real estate taxes with land houses, buildings, vehicles and other fixed assets. Countries levying such taxes include Japan, Singapore, Brazil, India, etc .; third, real estate taxes levied on the merger of land and real estate, and no tax on other fixed assets. Countries that tax such taxes include Mexico, Poland, Thailand, Hong Kong, and so on; fourth, separate taxes on property and land. Such as Japan’s land tax, soil