一、简介如今,没有人怀疑开征不动产税的必要性,主要的问题是如何准确计算不动产税。在这种情况下,税收的准确性源于对应税不动产价值的准确评估。世界经验表明,不动产的市场价值和应税价值最容易理解,因为它反应了不动产在市场上的真实价值、不动产的获益,以及出售不动产可以 I. Introduction Nowadays, no one doubts the necessity of levying real estate taxes. The main issue is how to accurately calculate real estate taxes. In this case, the tax accuracy derives from an accurate assessment of the value of the taxable real estate. World experience shows that the market value and taxable value of immovable property are the easiest to understand because they reflect the real value of immovable property in the market, the benefits of immovable property, and the sale of immovable property