作　　者： ;

机构地区： 深圳大学法学院

出　　处： 《河北法学》 2006年第5期135-138,共4页

摘　　要： 物业税是当今中国税制改革的一个热点问题,也是各国税收制度的一项重要内容,由于历史、文化、国情以及经济调控目标各异,各国物业税在征收主体、征税对象、计税方法等方面存在较大差异。比较美、加、日等西方典型发达国家物业税收制度,分析国外物业税的政策趋向,试图将其一些先进方法思想运用到中国的物业税改革中,从而为中国顺利的推行物业税提供借鉴。 Real estate taxation is an important eontent of tax system for many countries, because of much difference in history, culture, and economic regulating target, so there is much difference in each country＇s subject of levying taxes, objects of levying taxes and the method of calculating taxes. This article trys to analyse the real estate taxation system of western typical developed countries and its policy trend, then we can learn experience from them and uniform real estate tax in the new round of tax system reforms.

关 键 词： 物业税 税率 应税对象

领　　域： [经济管理] [经济管理]