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1991年,日本进行了税制改革,本文分中央税(国税)和地方税两个方面作简要介绍。中央税一、开征地价税地价税从1992年1月1日起开始实行。该税开征的目的是抑制地价的不断上涨,使得带有投机目的的土地所有更加困难。 (一)地价税的课税对象是个人或公司在日本所有的土地。 (二)纳税人是在纳税期拥有土地的个人或公司(每年1月1日)。 (三)对土地的估价:土地是按继承和赠与税的估价规定估值的。
In 1991, Japan conducted a tax reform, this article is divided into two parts: central tax (national tax) and local tax for brief introduction. Central tax First, the introduction of land tax The land tax began on January 1, 1992. The purpose of the tax levy is to curb the continuous rise of land prices, making the land possession of speculative purposes all the more difficult. (A) Land tax levied on land owned by individuals or companies in Japan. (2) The taxpayer is an individual or company that owns the land during the tax period (January 1 each year). (III) Valuation of land: The land is valued according to the valuation rules of inheritance and gift tax.