1) property tax
物业税
1.
The experience and inspiration of property tax in foreign countries;
国外物业税的经验及启示
2.
Property tax reform and the development of Chinese cities;
论物业税开征对我国城市发展的影响
3.
Chinese property tax levy and its system design;
浅论我国物业税的开征以及制度设计
2) real estate tax
物业税
1.
Levying the real estate tax is a necessary requirement for the taxation reform of China.
开征物业税是我国税制改革的必然要求。
2.
Collecting real estate tax is favorable to our country s current property tax system,our country s mac- ro-adjustment and control,standardizing the market of real estate and government s behavior of selling land,and sol- ving the difficult problems of low-income group s purchasing house.
我国开征物业税有利于优化我国现行的财产税制,有利于国家从宏观上调控、规范房地产市场和政府的土地出让行为,解决中低收入阶层购房难的问题。
3.
To levy real estate tax in our country can optimize the allocation of resources, adjust fortune differences, and perfect present tax policies, which will exert a significant influence on the real estate industry, house purchasers, the government and financial organizations.
优化资源配置、调节贫富差距、优化现行税收政策等要求我国开征物业税,它对房地产行业、购房者、政府和金融机构都会产生重大影响,但同时也存在一定的问题,本文对此作了必要的探索。
3) the property tax
物业税
1.
" The question of begins levying the property tax taxes has aroused the widespread interest in the society.
十六届三中全会明确提出:“实施城镇建设税费改革,条件具备时对不动产开征统一规范的物业税,相应取消有关收费。
2.
The Chinese Communist Party 16th Third Session, held in Octorber of year 2003 clarified:“in order to implement the tax innovation of the construction both in the cities and the towns, the property tax on the real estate will be imposed with the consistent regulation when it has enough condition.
自2003年10月举行的中共十六届三中全会明确表述:“实施城镇建设税费改革,条件具备时对不动产开征统一规范的物业税,相应取消有关收费。
3.
The property tax has already become the direction of the tax system reform of real estate of our country at present, The background of its reform is that a great deal of drawbacks exist in our country s current real estate tax system , do not adapt to the healthy development of market of real estate of our country .
物业税已成为目前我国房地产税制改革的方向，其改革的背景是我国现行的房地产税制存在诸多的弊端，已经不适应我国房地产市场健康的发展。
4) real property tax
物业税
1.
Research on the Dilemma of Property Right Law Basis in Real Property Tax System
论物业税制改革的产权法律基础困境
2.
Theoretically,as a kind of property tax,real property tax has the function of modifying the distribution of personal wealth.
物业税是一种财产税,因而在理论上具有调节贫富差距的公平功能。
5) estate tax
物业税
1.
International experience of estate tax and its enlightenment;
物业税的国际经验及其借鉴
2.
Real estate tax reform focused on the imposition of realty tax is a compensation to the vacancy of property tax.
以开征物业税为主要内容的房地产税收改革是对我国目前财产税收空缺的弥补。
3.
The Third Plenary Session of 16th Central Committee of Chinese Communist Party held the reform direction of real estate tax system and conducted experiment of "empty" simulation of estate tax in some cities.
从十六届三中全会提出房地产税制改革的方向,到后来对一些城市实行“空转”模拟物业税试点,但物业税开征却一直未能实现从“空转”到“实转”的转变。
6) estate duty system
物业税税制
补充资料：物业税
所谓物业税又称财产税或地产税，主要是针对土地、房屋等不动产，要求其承租人或所有者每年都要缴纳一定税款，而应缴纳的税值会随着不动产市场价值的升高而提高。比如说公路、地铁等开通后，沿线的房产价格就会随之提高，相应地，物业税也要提高。
目前，世界上大多数成熟的市场经济国家都对房地产征收物业税，并以财产的持有作为课税前提、以财产的价值为计税依据。依据国际惯例，物业税多属于地方税，是国家财政稳定而重要的来源。
物业税改革的基本框架是，将现行的房产税、城市房地产税、土地增值税以及土地出让金等税费合并，转化为房产保有阶段统一收取的物业税，并使物业税的总体规模与之保持基本相当。这样一来，物业税一旦开征，将对地方政府、消费者、投机者的经济行为产生不小的冲击。
目前，世界上大多数成熟的市场经济国家都对房地产征收物业税，并以财产的持有作为课税前提、以财产的价值为计税依据。依据国际惯例，物业税多属于地方税，是国家财政稳定而重要的来源。
物业税改革的基本框架是，将现行的房产税、城市房地产税、土地增值税以及土地出让金等税费合并，转化为房产保有阶段统一收取的物业税，并使物业税的总体规模与之保持基本相当。这样一来，物业税一旦开征，将对地方政府、消费者、投机者的经济行为产生不小的冲击。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条