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6月1日,中国政府网全文公布了《国务院批转发展改革委关于2010年深化经济体制改革重点工作意见的通知》,其中明确提出,要逐步推进房产税改革。房产税是以房产为征税对象,按照房产的计税余值或出租房产取得的租金收入,向产权所有人征收的一种税。根据我国现行《房产税暂行条例》规定,在城市、县城、建制镇和工矿区拥有房屋产权的单位和个人均为纳税人,而个人
On June 1, the full text of China’s government website promulgated the “Notice of the State Council on Approving the Development and Reform Commission’s Opinions on Deepening the Key Work of Economic Restructuring in 2010”, which explicitly put forward that property tax reform should be gradually promoted. A property tax is a tax levied on the property owner for the tax purposes of the property owner, based on the taxable residual value of the property or rental income obtained from the rental of the property. According to China’s current “Provisional Regulations on Real Estate Tax” provides that in cities, counties, towns and industrial and mining areas have ownership of property units and individuals are taxpayers, and individuals