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房地产价格构成中含有各项税金、市政设施价值的转移部份和当地人民政府有关部门规定征收的费用。税法是国家宏观调控经济的法律手段。除全国性税法(目前大部分税法名为《暂行条例》)及实施细则外,尚有省市地方性法规和地方性税收规章,以及地方性的暂行条例、实施细则等,另外还有一些小额的其他税费,这些都构成了房地产估价的组成部分,为此,针对与房地产估计相关的这些税费问题进行探讨。
The composition of the real estate price includes the transfer of various taxes, the value of the municipal facilities and the fees charged by the relevant departments of the local people’s government. Tax law is the legal means by which the state macro-control economy. In addition to the national tax law (currently most of the tax code is “Interim Regulations”) and the implementation details, there are provincial and local laws and regulations and local tax regulations, as well as local interim regulations, the implementation details, etc., in addition to some small Amount of other taxes and fees, which constitute an integral part of the real estate valuation, for which, with the real estate estimates related to these taxes and fees are discussed.