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瑞士总面积4.13万平方公里,是一个联邦共和国,由26个州组成,全国共有176个专区和2903个乡镇。瑞士是高度发达的资本主义工业国,实行自由经济政策,政府尽量减少干预,实行高工资、高福利、高消费政策。联邦政府本身不对不动产征税,房地产税由州或社区一级的行政单位征收。税基和税率:征税通常包括土地和建筑,税基和税率在每个州和社区都不同,瑞士首都伯尔尼市的税法是用水
With a total area of 41,300 square kilometers, Switzerland is a federal republic comprised of 26 states, with 176 prefectures and 2,903 townships throughout the country. Switzerland is a highly developed capitalist industrialized country with free economic policies. The government tries its best to minimize interventions and implement high-wage, high-welfare and high-consumption policies. The federal government itself does not tax real estate, real estate tax levied by state or community-level administrative units. Tax Base and Tax Rates: Taxes usually include land and buildings. Tax bases and tax rates vary in each state and community. The tax law of the Swiss capital, Bern, is water