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本文认为开征物业税应明确税基评估责任和评估主体,确定税基评估周期和申诉安排,并提出在实际评估中采用批量评估方法,同时尽快开展房地产基本信息和市场信息的收集整理工作等建议。
This paper argues that the introduction of property tax should clarify the responsibility of tax-based assessment and assessment of the main body to determine tax-based assessment cycle and grievance arrangements, and put forward in the actual assessment of the use of bulk assessment methods, as soon as possible to carry out real estate basic information and market information collection work .