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房地产税的涵义在国际上,房地产税又叫不动产税、财产税,其特征:一是一般同时对房产和地产征税;二是对所有房地产都征税,尤其是以居住房地产作为主要征税对象;三是以房地产的市场评估价值作为计税依据;四是属于财产税,由地方立法开征,作为地方政府特别是基层政府的主体税种。房地产税具有课税对象透明度高、不易逃避税、税基稳定等优点,而且能够体现税收的受益原则,使纳税人缴纳税款与政府提供公共服务很好地关联起来,并实现对社会财富的公平分配。而在我国,现行房产税是依据1986年9月15日国务院颁布的《房产税暂行条例》征收的,具有不同于国际上通行房地产税的特征。一是房产税征税对象为房
The meaning of real estate tax In the international community, real estate tax, also known as real estate tax, property tax, its characteristics: First, the general tax on real estate and real estate at the same time; second, all real estate are taxed, especially in residential real estate as the main tax Object; Third, the real estate market valuation value as a tax basis; Fourth, belong to the property tax by the local legislation, as the local government, especially the grass-roots government tax. Real estate tax has the advantages of high tax transparency, easy to evade tax, stable tax base, and can reflect the principle of benefiting from tax so that taxpayers pay taxes well with the government to provide public services, and realize the social wealth Equitable distribution. In our country, the current real estate tax is based on the “Provisional Regulations on Real Estate Tax” promulgated by the State Council on September 15, 1986, which is different from the international real estate tax. First, the tax object of real estate tax room