加拿大:不是计征一次。加拿大的房地产税比较复杂,因为它不是计征一次,而是市镇、县和学区重复计征,各地的税率差别很大,但大多在1%左右,平均占家庭收入的5%,而个人所得税占家庭收入的10%以上。日本:实行差别对待。在差别税收政策方面,为区分正常房产需求与投机性房地产需求,保护合理需求,在税收政策上实行差别对待。一是征收的“差别化”累进税率或比例税率,对出售第二套以上房产的卖主分别征收50%至60%的个人收益税和居民税。二是在房 Canada: Not counted once. Canada’s real estate tax is more complicated, because it is not counted once, but counties, towns and counties repeated accounting, tax rates vary widely around, but mostly about 1%, accounting for an average of 5% of family income, and individuals Income tax accounts for more than 10% of household income. Japan: Implement differential treatment. In the differential tax policy, in order to distinguish between normal real estate demand and speculative real estate demand, to protect reasonable demand, the tax policy to implement differential treatment. First, the levy “differential ” progressive tax rate or the proportion of tax rates on the sale of second sets of real estate sellers were levied 50% to 60% of personal income tax and residential tax. Second, in the room