| 1. | There are two kinds of basic viewpoints in real estate tax theories
房地产税收的理论依据有两类基本观点。 |
| 2. | Urban real estate tax
城市房地产税 |
| 3. | Reit investment increased throughout the 1980s with the elimination of certain real estate tax shelters
整个80年代， reit投资在免去一些不动产税的庇护下不断增加。 |
| 4. | By comparison , china ' s real estate tax revenue only accounts for approximately 10 % of local fiscal revenue , far from becoming an adequate revenue source for local governments
相对于以上国家而言，我国房地产税收收入仅占地方财政收入的10 %左右，根本不能为地方政府提供充足的收入来源。 |
| 5. | Therefore , china shall take initiatives to expand the range of real estate taxation and increase the fiscal revenue for the government , hence establishing the dominant position of real estate taxes in local fiscal revenue
因此，我国应积极扩大房地产税的课税范围，增加政府的财政收入，从而确立房地产税在地方财政收入中的主体地位。 |
| 6. | Our country ' s present real estate tax policy has not been doing any adjustment all the time since 1994 , its already obvious lagging has been on the real estate market , do not accord with the international practice either
而我国目前的房地产税收政策从1994年以来一直未作任何调整,它已经明显的滞后于房地产市场,也不符合国际惯例。 |
| 7. | Water conservancy construction fund of large tertiary industry enterprises outside the county who set headquarters in our county can be deducted or exempted after approval ; and administration and office houses of enterprises can be deducted or exempted real estate taxes after approval
在我县设立总部的县外大型第三产业企业经批准可减免水利建设资金；企业行政办公用房经批准可减免房产税。 |
| 8. | This article trys to analyse the real estate taxation system of western typical developed countries and its policy trend , then we can learn experience from them and uniform real estate tax in the new round of tax system reforms
比较美、加、日等西方典型发达国家物业税收制度，分析国外物业税的政策趋向，试图将其一些先进方法思想运用到中国的物业税改革中，从而为中国顺利的推行物业税提供借鉴。 |
| 9. | 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 source of revenues for municipal public finance by taking chengdu as an example
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。 |
| 10. | Based on the brief introduction of estate transfer taxation in many countries , this chapter analyzes the economical effectiveness of estate transfer tax , makes a comparing analyzes of and real estate tax , and finally present a corresponding integrating and optimizing design propose according to the system defects of chinese estate transfer tax . chapter 4 studies estate tax
本章在对各国不动产有偿转让税进行简要介绍的基础上，分析了不动产有偿转让税的经济效应，并对不动产有偿转让税与不动产保有税的功能进行了比较分析，最后针对中国不动产有偿转让税在税权划分、税种设置和税制要素方面存在的制度缺陷，提出相应的整合与优化设计方案。 |
