real estate possession tax

基本解釋

Constructing the tax system on the possession of real estate is important to establish the local tax system and promote sound development of real estate industry.
完善房地產(chǎn)保有環(huán)節(jié)的稅收制度是健全中國地方稅體系、促進房地產(chǎn)業(yè)健康發(fā)展的重要方面。
Now to levy a tax to the exploitation, operation, possession, using and transferring of the real estate has been an important content of tax system throughout the world.
對房地產(chǎn)的開發(fā)、經(jīng)營、持有、使用和轉讓等活動進行課稅，已成為當今世界各國稅收制度的一項重要內容。
Based on the method of tax burden shift, the paper analyses the related stage of current real estate product and real estate tax, and the key stages are trading stage and possession stage.
通過稅負轉嫁方法分析了現(xiàn)行房地產(chǎn)產(chǎn)品與房地產(chǎn)稅有關環(huán)節(jié)，重點在交易環(huán)節(jié)和保有環(huán)節(jié)，運用供需彈性和稅收資本化的理論，研究了房地產(chǎn)稅的稅收歸宿。