中外房产税制比较与分析  

A Comparative Research concerning Real Estate Tax Systems between China and Foreign Countries

作　　者：尚可文[1] 孟丽[1] 

机构地区：[1]重庆工商大学财政金融学院,重庆400067

出　　处：《涉外税务》2011年第9期59-63,共5页International Taxation In China

摘　　要：本文从征收模式、收入归属、功能定位、征收标准、税收优惠等方面对中外房产税制度进行了比较分析,并在借鉴国外经验的基础上,基于上海、重庆房产税改革试点方案,提出了完善我国房产税制的思路。This paper makes a comparative analysis on the real estate tax system between China and foreign countries from the perspectives of levying mode, income attribution, functional orientation, levying standard, tax preference and etc., and puts forward some ideas to improve real estate tax system in China on the basis of referring to successful experiences of foreign countries and pilot project of real estate tax system reform in Shanghai and Chongqing.

关 键 词：房产税 市场价值 征收范围 

分 类 号：F812.42[经济管理—财政学]