近年来,许多学者纷纷介绍了境外较为成熟的不动产税制体系,梳理这些学者的研究成果,可以大致归纳出如下内容:一、境外的不动产税制及其改革(一)关于征税对象关于征税对象,各国的做法差异较大,大致分为四类:1.只对土地征税,对建筑物不征税;2.只对房产征税,对土地不征税;3.对土地和建筑物一起征收房地产税;4.对土地、建筑物加可移动财产一起征收财产税。世界上大部分发达国家都对土地和 In recent years, many scholars have introduced mature foreign real estate tax system overseas, combing the research results of these scholars can be roughly summarized as follows: First, the offshore real estate tax system and its reform (A) About tax object About tax object , The practice of different countries is quite different, roughly divided into four categories: 1. Only the land tax, not tax on the building; 2. Only tax on real estate, land tax; 3. For land and buildings Together with the collection of real estate tax; 4 on the land, buildings and movable property together property tax. Most of the developed countries in the world are on land and