房地产税的国际比较与借鉴  

International Comparison and References of Real Estate Tax

作　　者：张超[1] 吕远 Chao Zhang;Yuan Lv(不详)

机构地区：[1]国家税务总局财产和行为税司

出　　处：《国际税收》2021年第2期68-73,共6页International Taxation In China

摘　　要：从全球范围看,房地产税是一个具有地域特色的税种,不同国家乃至同一国家不同地区在税制、管理等方面都不尽相同,甚至差异巨大。本文选取20个典型国家(地区)为样本,对各国房地产税的职能定位、改革趋势、税制要素以及税收征管等进行比较分析,对我国房地产税立法和改革提出了建议。From a global perspective, the real estate tax is a tax with regional characteristics. Different countries and even different regions of the same country have different tax systems and management. This article selects 20 typical countries(regions) as samples, then compares and analyzes the function orientation, reform trend, tax system elements and management of real estate tax in these countries(regions), and finally puts forward relevant suggestions on the legislation and reform of real estate tax in China.

关 键 词：房地产税 税制要素 征收管理 

分 类 号：F812.42[经济管理—财政学]