房地产税核心要素的国际比较研究

摘要

The paper makes an international comparison of tax payers,tax objects and levying scope,tax basis, tax rate design,tax incentives,tax function,mass appraisal,revenue distribution of real estate tax. On this basis, the paper puts forward the designs of key elements of real estate tax according to China's actual conditions and the requirements of"accelerate real estate Tax legislation and related reform at an appropriate time".%从纳税人、课税对象和征收范围、计税依据、税率设计、税收优惠、功能定位、税基批量评估、税收归属等方面对房地产税进行国际比较研究;在对其核心要素进行国际比较的基础上,结合我国具体国情,按照"加快房地产税立法并适时推进改革"的方向,为我国房地产税核心要素的规范和完善提供相关建议.