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根据《中华人民共和国房产税暂行条例》、《深圳经济特区房产税实施办法》(以下分别简称《条例》、《办法》)规定,行政事业单位的房产因单位性质、财政预算类型和房产用途的不同而适用不同的房产税征免规定和计税方法。同时,行政事业单位的房产税税源特点决定其在征管方面独具
According to Provisional Regulations of the People’s Republic of China on Real Estate Tax and Measures for the Implementation of Real Estate Tax in Shenzhen Special Economic Zone (hereinafter referred to as the “Regulations” and “Measures” respectively), the real estate of the administrative institutions is affected by the nature of the unit, the type of budget and the purpose of the real estate Different from the different property tax levy regulations and tax methods. At the same time, the property tax sources of administrative units decided that they are unique in the collection and management