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房地产取得税是在房地产获得环节应承担的税种,包括购买、受赠以及继承三种方式下取得的房地产,相应开展购买取得税、受赠取得税和继承取得税三个税种。物业税何时开征一直是社会关注的热点问题,有关物业税的研究在近年不断丰富,本文从我国现行的房地产税收体系出发,分析了当期房地产相关税收在税种设置、税基、计税依据等问题存在的问题,确定了物业税在整个房地产相关税收中的位置,最后,从纳税主体、纳税课题、纳税依据等六个方面提出了物业税的构成要素。
Real estate acquisition tax is the real estate acquired part of the tax should be undertaken, including purchase, receiving and inheritance in three ways to obtain real estate, the corresponding purchase tax, income tax and inheritance acquisition tax three taxes. When the property tax levied has always been a hot topic of social concern, the research on property tax has been continuously enriched in recent years. Based on the current tax system of real estate in our country, this article analyzes the tax provisions related to taxation, tax base, tax base, etc. The problem of the existence of the property tax to determine the location of the property tax in the real estate related tax, finally, from the taxpayers, tax issues, tax basis six aspects of the property tax components.