1 联邦德国的土地税 1.1 税收对象不仅是土地交易,作为实物本身或权力的获得者也是税收对象.土地交易涉及到土地产权的转移,这个税被称为“土地交易税”.其法律依据是1982年12月17日颁布的土地交易税法。以产权转移为目的的土地交易,通常情况都存在买主和卖主,但也存在其他形式的产权转移,如交换、赠送、拍卖.所有涉及到产权转移的都根据该法律进行纳税. 1 Land tax in the Federal Republic of Germany 1.1 The object of taxation is not only the land transaction, but also the object of taxation as the object of itself or the acquirer of power. The land transaction involves the transfer of land property rights, and the tax is called “land transaction tax.” Its law Based on the land transaction tax law promulgated on December 17, 1982. Land transactions for the purpose of property rights transfer usually include buyers and sellers, but other forms of property rights transfer, such as exchange, donation and auction, are all subject to taxation under the law.