摘要
近年来房地产税改革一直是财税改革的热点,税基批量评估作为将来房地产税税收征管工作中的重难点,我国对其的研究尚处于起步探索阶段,而国际上一些国家对房地产税基批量评估的研究与实践均已比较成熟。本文对房地产税基批量评估进行了理论溯源,并回顾了其兴起的过程,着重对国内外房地产税基批量评估的现状进行了评述。
In recent years,the real estate tax reform has always been the hot spot of the reform of the fiscal and taxation. Mass appraisal on the tax base is a difficult point in tax collection and administration work on the real estate tax in the future and its research in China is still in the initial stage of exploration,however,some countries’ research and practice in this area are more mature. This paper has introduced the origin of mass appraisal on real estate tax base,and reviewed the process of its rise,focusing on stating and commenting the current situation of domestic and foreign research in this field.
出处
《中南财经政法大学研究生学报》
2015年第1期45-49,共5页
Journal of the Postgraduate of Zhongnan University of Economics and Law
关键词
房地产税
税基
批量评估
Real Estate Tax
Tax Base
Mass Appraisal
