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物业税的计税依据物业税计税的对象是土地、土地上的房屋等建筑物及构筑物,其计税价值,可采用成本法、市场比较法、收益还原法来确定。成本法是评估应税房地产的土地价值和房屋等建筑物扣除折旧后的价值,从而确定物业税计税价值的方法,医院等无收益房地产适用于成本法。市场比较法是通过收集与分析对比房地产的市场交易价格情况,确定房地产的价格比较基准,调整或修正相关数据,从而确定房地产计税价值的方法,个人住宅等房地产适用于市场比较法。收益还原法是将计税房地
Property tax tax basis Property tax tax is the object of land, land and other buildings and structures, the taxable value, the cost method can be used, the market comparison method, income reduction method to determine. The cost method is to assess the land value of taxable real estate and the value of buildings and other buildings after depreciation to determine the tax value of property tax methods, hospitals and other non-revenue real estate apply to the cost method. Market comparison method is through the collection and analysis of the market price of real estate transactions, determine the price of real estate benchmark, adjust or amend the relevant data to determine the tax value of real estate methods, personal housing and other real estate market comparison method applicable. Income reduction method is to tax the premises