Thought of Property Tax Reform and Local Public Services Improvement;
我国开征不动产税与增强地方政府公共服务能力的思考
With the background of local financial plight, and the present property taxsystem s serious defects, property tax reform has become inevitable.
在地方财政面临困境、现行房地产税制存在严重弊端等背景下，房地产税制改革已经成为必然，根据国际经验能为地方政府提供稳定收入来源的不动产税呼之欲出，而税率设定是新税制设计的重要一环。
The paper proposes that the goal of real estate tax reform should be raising stable and sustainable fiscal revenues for local governments based on the current situation of fiscal difficulties of local governments and the theory of Real estate tax, and tries to prove that real estate tax can be a main.
本文根据我国地方财政运行的现状,结合房地产税的理论分析,提出房地产税改革的主要目标应定位为地方政府提供稳定可持续的收入来源,并以成都市为案例来说明改革后的不动产税是否能够成为市级财政的主体税种。
Therefore,real estate tax,turnover tax,city construction tax and resource tax should be imposed as the main tax in developed cities,developing cities,undeveloped cities and resource abundant cities respectively,so that local governments can make the best use of their comparative advantages to develop their local economy.
因而,建议经济发达地区以不动产税、中等发达地区以营业税、欠发达地区以城市维护建设税、资源丰富地区以资源税作为市级财政的主体税种,从而促使各地政府根据比较优势发展本地经济和培植税源。
Designing the Real Property Tax System under the Interests Equilibrium Visual Threshold;
利益均衡视阈下的不动产税制设计
In recent twenty years, the reform of real property tax systems has been paid great attention and emphasis internationally.
近二十年来，不动产税制的改革在国际上受到广泛地关注和重视。
A locally assessed property tax.
不动产税地方上征收的不动产税
Tax on Real Property and Its Economic Steering Function;
不动产税及其对不动产产业的经济引导
Study on the Scientific Influence of Real Estate Revenue System by the Property Tax in Our Country;
物业税对我国不动产税收体系科学性影响研究
The International Experience for Reference and China s Reform on Real Property Tax System;
不动产税制的国际借鉴与我国的改革
The Basic Idea of Perfecting the Current Real Estate Tax System of Our Country;
完善我国现行不动产税制的基本构想
An Analysis on Real Property Taxation Policy in China by Laffer Curve;
我国不动产税收政策的拉弗曲线分析
Property next greater control measures: the introduction of real estate tax?
房产调控下一步更大的措施：开征不动产税？
My real estate taxes will be lower, so their prices will not rise?
我国不动产税将亮相房价不会因此降反而上升？
Real Estate Tax Should be a Main Tax of Municipal Public Finance;
不动产税应成为我国市级财政的主体税种——以成都市为例
Rub Questions Dialysis on Chinese Estate Taxation Reform;
论我国不动产税制改革及难点问题透析
Taxpayers selling immovable properties shall report and pay tax to the local competent tax authorities where the immovable properties are located.
(三)税人销售不动产，应当向不动产所在地主管税务机关申报纳税。
In that state one has to pay taxes on both real and personal property.
在那个国家里，动产和不动产都要纳税。
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property.
税务局：对于无形资产和不动产是这样。
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset?
纳税人：不动产好理解，无形资产指什么？
Research on the Taxation Policy Regulations and Rational Distribution of Tax Burden in Real Estate Market;
论不动产市场税收调控与税负合理分配
The Study of the Implementation and Taxation Practice of Real Estate Trust in the Tawain;
台湾不动产信托行为与课税实务研究
Third, taxpayers selling immovable properties shall report and pay their Business Tax to the local tax department where the immovable properties are located.
第三，纳税人销售不动产，应当向不动产所在地主管税务机关申报纳税。
