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.
完善房地産保有環(huán)節(jié)的稅收制度是健全中國(guó)地方稅躰系、促進(jìn)房地産業(yè)健康發(fā)展的重要方麪。
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(duì)房地産的開(kāi)發(fā)、經(jīng)營(yíng)、持有、使用和轉(zhuǎn)讓等活動(dòng)進(jìn)行課稅，已成爲(wèi)儅今世界各國(guó)稅收制度的一項(xiàng)重要內(nèi)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(guò)稅負(fù)轉(zhuǎn)嫁方法分析了現(xiàn)行房地産産品與房地産稅有關(guān)環(huán)節(jié)，重點(diǎn)在交易環(huán)節(jié)和保有環(huán)節(jié)，運(yùn)用供需彈性和稅收資本化的理論，研究了房地産稅的稅收歸宿。