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1现行房产税主要对生产经营性房产征税房产税是世界各国普遍征收的一种财产税,主要对保有的房产征收。中华人民共和国建立后,《全国税政实施要则》(1950年)将房产税列为开征的14个税种之一。1951年8月8日,原政务院公布了《中华人民共和国城市房地产税暂行条例》,将房产税与地产税合并为房地产税。1973年简化税制,把对国营企业和集体企业征
1 The current property tax The main production and operation of real estate tax Real estate tax is generally collected in all countries of the world a property tax, the main collection of property leased. After the founding of the People’s Republic of China, the “Guidelines for the Implementation of the National Tax Policy” (1950) listed property taxes as one of the 14 taxes levied. August 8, 1951, the former State Council announced the “People’s Republic of China Urban Real Estate Tax Provisional Regulations”, the real estate tax and property tax merged into real estate tax. Simplify the tax system in 1973, the state-owned enterprises and collective enterprises levy