不动产税

如何在产权极其复杂的基础上开征不动产税，这是不动产税制改革要解决的首要难题。

How to collect real property tax on extremely complicated basis is a difficult problem of real property taxation system reform .

但是直到今天，也没有征收不动产税。

Real estate exchange markets were established , but still today , there 's no property tax .

整个80年代，reit投资在免去一些不动产税的庇护下不断增加。

REIT investment increased throughout the 1980s with the elimination of certain real estate tax shelters .

房产调控下一步更大的措施：开征不动产税？

Property next greater control measures : the introduction of real estate tax ?

不动产税征收中的税基评估方法

Tax Base Valuation approaches in Levies on Real Property

我国不动产税将亮相房价不会因此降反而上升？

My real estate taxes will be lower , so their prices will not rise ?

英国和美国保留的不动产税在简易性的考虑上有所不周。

The case for retaining estate taxes in Britain and America is weaker on grounds of simplicity .

要把中国不动产税或者房地产税的改革放在积极建立公共财政框架这个总体要求上来把握。

Meanwhile , the tax reform on real estate should submit to the requirement of public finance reform .

企业法人的不动产税：应纳税财产年平均账面净值的3.5%。

Property tax on legal entities at the rate of3.5 % of average annual net book value of taxable property .

第六部分和第七部分是不动产税方案设计及遗产税与赠与税方案设计。

The sixth and the seventh parts design the real estate tax , the inheritance tax and the gift tax .

包括所得税和不动产税的计划，美国国税局最新规则报告，法院判例例，最新立法。

Including discussion on income and estate tax planning , reports on recent IRS rulings , court cases , new legislation , etc.

现在是赋权城市寻找新的收入来源的时候了，比如通过征收不动产税或所得税地方附加费。

Now is the time to empower cities to find new sources of revenue , through property taxes or local surcharges on income taxes .

所以越来越多的人将目光投向了不动产税，希望借助税收手段实现有效调控。

Therefore more and more many people pay more attention to the real estate tax , with the hope of realizing effective regulation by tax .

最为一个优良的地方税种，不动产税在科学的征管体制下可以成为地方自主财力的一个潜在和重要的收入来源。

As a excellent local level tax , the real estate tax with proper administration can offer local finance an important potential revenue source for discretionary fund .

物业税又称不动产税，是在不动产保有环节征收的一种税，取代现行的房产税和城镇土地使用税。

It is levied when holding the real estate . It will replace the current real estate tax , urban real estate tax and land value increment tax .

希望本文提出的一些不动产税的理论分析和具体实践设计，可以为我国不动产税设立和开征起到一定的推动和参考作用。

Hope some theoretical analysis and specific practical designs of the paper can play a certain reference role in setting up and levying on the real estate tax in China .

对此，2003年10月中央提出了物业税的改革设想，一时间关于不动产税的讨论极为热烈。

Regarding of this , in October 2003 , the central government proposed the plan of the property tax reform , and the discussion about it is extremely warm for a while .

在房屋保有阶段开征统一的房地产税（或称不动产税、物业税）已经成为政府部门和理论界的共识。

It has become the consensus between the government and the theorists that it is necessary to levy a unified real estate tax ( also known as property tax ) on possession of real estate .

不动产保有税的经济分析

Economic Analysis of Real Property Possession Tax

不动产保有税资源配置效应的理论分析与实证研究

Theoretical Analysis and Empirical Research on Influence of Property Tax on the Allocation of Resources

第三章是对不动产有偿转让税的研究。

Chapter 3 studies estate transfer tax .

及（c）对提供服务、转让无形资产和销售不动产征收的营业税。

And ( c ) the Business Tax on providing services , transferring intangible assets and selling real estate .

结合财政部官员对不动产可能纳入增值税抵扣范围的表述，本文将土地使用权与房屋建筑物纳入房地产业营改增抵扣范围。

Combined with Treasury officials on the scope of VAT deduction statements , this paper included land and buildings into the deductible range .

另外，商用不动产均纳入增值税抵扣范围，而居住用不动产一般不用纳税。

In addition , commercial real estate is as VAT-deductible , but generally do not have to live with the estate tax for housing .