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采用年度租金价值的房地产财产税制和计税评估制度源于英国及原英属国家和地区的实践和经验,目前仍广泛应用于英国、新加坡和我国香港等地。这种税制和计税评估制度不仅有较长的历史和较为稳定的效果并延续至今,而且其与普遍熟知的资本价值计税评估制度有所不同。在我国“加快房地产税立法并适时推进改革”之际,其特色和经验值得探讨和借鉴。对与该税制相适应的计税评估制度的特征、评估方法、属性,以及其主要优缺点等内容进行阐述和论证,认为以租金为税基的房地产财产税计税评估是另一种计税评估制度,其可作为我国房地产税立法和税制改革的参考和借鉴,并需要对其继续研究和探讨。
The real estate property tax system and tax assessment system based on the annual rent value originated from the practices and experience of the UK and former British countries and regions and are still widely used in Britain, Singapore, Hong Kong and other places in China. This tax system and tax assessment system not only has a longer history and more stable effects and continues to this day, and its well-known capital value tax assessment system is different. In our country, “to speed up the real estate tax legislation and promote the reform in a timely manner”, its characteristics and experience worth exploring and drawing lessons from. The characteristics, evaluation methods, attributes, and the main advantages and disadvantages of the tax assessment system corresponding to the tax system are explained and argued. The tax assessment of real estate property tax based on rent is another tax calculation Evaluation system, which can serve as a reference and reference for China’s real estate tax legislation and tax reform, and its continued research and discussion.