论文部分内容阅读
研究背景房地产税是一个综合性概念,从广义上来说,一切与房地产经济运行过程有直接关系的税都属于房地产税,包括房地产业营业税、企业所得税、个人所得税、房产税、城镇土地使用税、城市房地产税、印花税、土地增值税、投资方向调节税、契税、耕地占用税、地方教育附加费等。房地产税是指国家或地区对房地产课税的总称,它是由各种不同的房地产赋税配合而组成的一个系统的税收体系,用以完成该国或该地区的房地产政策,特别
Research Background Real estate tax is a comprehensive concept. Broadly speaking, all taxes that are directly related to the real estate economic operation belong to real estate tax, including real estate business tax, enterprise income tax, personal income tax, real estate tax, urban land use tax, Urban real estate tax, stamp duty, land value increment tax, investment direction adjustment tax, deed tax, cultivated land occupation tax, local education surcharge. Real estate tax refers to the national or regional general taxation of real estate, which is composed of a variety of different real estate tax and tax system composed of a system to complete the country or the region’s real estate policy, in particular