QQ客服 官方微博 反馈留言

	境外房地产保有课税的税基评估比较
	李明 ; Ming Li
	2010-05-12 ; 2010-05-12
关键词	物业税 房地产 税基评估 Real estate tax Real estate Tax base assessment F812.42
其他题名	An International Comparison of Tax Base Assessment concerning Real Estate in Tenure
中文摘要	物业税属于房地产保有阶段课征的税种。本文对境外房地产保有阶段税制及税基进行了比较,分析了物业税税基评估的特点和种类,并对房地产税基评估中遇到的问题进行了梳理,提出了我国未来物业税税基评估可能遇到的问题的解决途径。; A real estate tax is a tax levied on the real estate in tenure. This paper compares the systems and bases of real estate tax in different countries, and analyzes features and categories of tax base assessment, as well as issues in it. Based on the above research, the paper suggests some tangible ways to solve issues in the coming real estate tax base assessment in our country.
语种	中文 ; 中文
内容类型	期刊论文
源URL	[http://hdl.handle.net/123456789/29627]
专题	清华大学
推荐引用方式 GB/T 7714	李明,Ming Li. 境外房地产保有课税的税基评估比较[J],2010, 2010.
APA	李明,&Ming Li.(2010).境外房地产保有课税的税基评估比较..
MLA	李明,et al."境外房地产保有课税的税基评估比较".(2010).

个性服务

查看访问统计

相关权益政策

暂无数据

收藏/分享

除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。