国际上房地产税收制度的特征分析

本文主要分析了欧美、日韩、新加坡、中国香港和中国台湾等市场经济国家或地区的房地产税收制度,总结其在房地产税制设计、税基评估、税率确定、税收征管等方面的通行做法和特征,意在为我国房地产税收制度改革提供一定的借鉴和参考作用。

Analysis of the characteristics of international real estate tax systems

This paper mainly analyzes the real estate tax systems of Europe, the United States, Japan, South Korea, Singapore, Hong Kong, Taiwan and other market economy countries or regions, and summarizes the common practices and characteristics in terms of tax system design, tax base assessment, tax rate determination, taxation administration, etc. which will provide some reference for Chinese real estate tax system reform.