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从已有的实践经验来看,房地产税征管目标的实现与房地产税税基评估体系存在重要关联。本文从计税依据、价值类型、评估方法、评估主体和评估申诉等方面,借鉴国际经验并结合我国国情,对构建我国房地产税税基评估体系提出了相关政策建议。
From the existing practical experience, real estate tax collection and management objectives and real estate tax base assessment system there is an important correlation. Based on taxation basis, value type, assessment method, assessment subject and assessment complaint, this article draws on international experience and combined with China’s national conditions, to put forward relevant policy recommendations on building China’s real estate tax base assessment system.