目的税

房屋税既然有了存在的理论依据，接下来就必然涉及到房屋税课税的目的&房屋税的基本职能。

Fundamental function just is the purpose of tax .

以私人股本行业为例，批评人士担心，以激励小规模上市企业增长为目的的资本利得税体制，正被用于将私人股本高管的“附带权益”（carriedinterest）税率降低至不合理的水平。

In the case of private equity , critics worry that a capital gains tax regime designed to stimulate the growth of smaller quoted companies is being used to whittle down the tax rate on the " carried interest " of private equity bosses to an unjustifiably low level .

我国现行城市维护建设税是1985年2月8日由国务院发布并于次年1月1日实施的，它是一种具有特定目的、具有附加税性质的税种。

The current city maintenance development tax was published by the state council on February 8th , 1985 and implemented in 1986 . , which has been playing a crucial part in raising city maintenance tax .