摘要
开征物业税就要对物业税税基进行评估。为了配合物业税开征,有必要对我国资产评估行业的管理方式、评估方法、注册资产评估师的考试内容等方面进行有针对性的改革。
The real property tax should he assessed before levying property tax. In order to meet the property tax levies, it is necessary for Chinese assets appraisal industry to reform the way of management, the method of evaluation, the examination content of becoming registered asset appraisers and other aspects.
出处
《沧州师范学院学报》
2012年第2期96-98,116,共4页
Journal of Cangzhou Normal University
关键词
物业税
资产评估行业
计算机辅助评估
property tax
assets appraisal industry
computer-assisted assessment