泰国房地产税改革及启示  

Real Estate Tax Reform in Thailand and Its Enlightenment

作　　者：张超[1] Chao Zhang

机构地区：[1]国家税务总局财产行为税司

出　　处：《国际税收》2019年第11期37-40,共4页International Taxation In China

摘　　要：泰国与我国同属发展中国家,地缘相近,现行房地产税制以及改革任务有很多相似之处,其房地产税改革对我国有一定的借鉴意义。本文介绍了泰国现行房地产税制以及本轮房地产税改革的主要内容和影响,总结了泰国房地产税改革的几点启示。Thailand and China are both developing countries with similar geographic location.There are many similarities in the current real estate tax system and reform tasks.Its real estate tax reform has important reference for China.This paper introduces the current real estate tax system in Thailand,the main contents and effects of the real estate tax reform,and finally summarizes the enlightenments of the real estate tax reform in Thailand.

关 键 词：房地产税 改革 泰国 

分 类 号：F812.42[经济管理—财政学]