摘要
房地产税收主要涉及房地产开发和销售环节、房地产持有和使用环节、房地产转让环节所课征的各类税收。本文主要对国外房地产在这几个环节涉及的相关税种与税收政策进行了梳理与归纳,并介绍了一些国家在金融危机下对房地产税收政策进行的最新调整。
Real estate taxes mainly involve taxes levied on the development and sale, tenure and use as well as transfers of the real estate. This paper summarizes current real estate tax policies in the above-mentioned areas in foreign countries and introduces the latest adjustments against the backdrop of global financial crisis.
出处
《涉外税务》
CSSCI
北大核心
2009年第8期25-29,共5页
International Taxation In China
关键词
房地产税收政策
货物与劳务税
财产税所得税
Real estate tax policy Tax on goods or services Property tax Income tax
