房地产税

Taxable real estate taxes by original value, the assessed value, rent, and other area in several ways.

应税房地产税的原始价值，评估值，租金和其他地区在几个方面。

Therefore, the name should be in real estate tax or real estate taxes is better.

因此，名称应该是在不动产税或房地产税是更好的。

Third, the introduction of property tax that is real estate tax.

第三，实行物业税是房地产税。

According to the briefing, the CPPCC National Committee member Guo Songhai during two sessions this year recommended the introduction of vacant housing idle real estate tax, and the recent attitude of the Ministry of Finance also indicated that the introduction of real estate tax is a foregone conclusion.

据介绍，全国政协委员郭凇咳在今年两会建议采用空置住房闲置房地产税，以及最近的态度，财政部还表示，引入房地产税已成定局。

Against such background, the central government has launched three large-scale real estate macro-regulatory policies from 2004 to this year. But the time and again regulation exactly showed the effective problem, This article is precisely embarks from this perspective, via to the dissertating to the real estate macroeconomic regulation system and combining to the limitation of the regulation policy system, the author proposes that it is vital that the policy tool choice to solve these flaws, and devotes to construct the real estate macroeconomic regulation and control policy system, which is based on the real estate tax.

在这样的背景下，中央政府在2004至今推出三次大规模的房地产宏观调控政策，但是一次又一次的调控恰恰说明调控政策的有效性问题，本文正是从这一角度出发，通过对房地产宏观调控体系的论述，结合我国房地产宏观调控政策体系的缺陷，提出了政策工具选择对于解决这些缺陷的重要意义，并致力于构建以房地产税为基础的房地产宏观调控政策体系，明确提出了通过房地产税制改革以及保障措施的辅助突出房地产税在宏观调控中的基础地位，并针对房地产税制改革的重点，也是房地产税体现基础性调控地位的关键点，即不动产税的开征问题进行专门论述。

From here we can see, our country does not exist does not open the question of levying real estate taxes, but how to perfect the existing real estate tax issues.

从这里我们可以看到，我们的国家不存在不公开的问题，征收房地产税，但如何完善现有的房地产税的问题。

Due to the above problems in ascertaining capitalization rates, it can be assumed that capitalization rate is one of the main factors in causing risks in REA. Thus, the ascertaining of capitalization determines the accuracy of profitable housing properties appraisal. On the other hand, it indirectly influences the rationality of the re-composition of capitals and the structural modulation. Furthermore, it influences the legitimate rights of the privies involved in real estate dealings; it influences the standardization of real estate markets; it influences the risks involved in real estate financing; it also influences real estate taxation.

因此资本化率的确定直接影响收益型房地产估价的准确性，间接影响资产重组和结构调整的合理性，影响房地产交易各方当事人的合法权益，影响房地产市场的规范性，影响房地产融资风险、房地产税的征管工作等各方面；而且目前，对资本化率的确定方法并不统一，有着多种做法，有时这些做法的估价结果相差极大，因此，对资本化率进行深入研究是非常有必要的。

On the international, what be understood that house duty is different from our country present stage house duty nature significance.

国际上所理解的房地产税与我国现阶段的房地产税的本质意义有所不同。

Unfortunately, although the real estate industry is seen as a large number of gathered wealth industry, but in the State Administration of Taxation recently released "2003 China top tax hundred", the did not have a real estate Enterprise finalists, even the real estate industry in Shenzhen Overseas Chinese Town real estate tax scholar Limited, tax amount is only 199 million yuan, with the National in the last one hundred (873,230,000 yuan) there are still several times the gap.

不幸的是，虽然房地产行业被认为是大量的聚集财富的行业，但在国家税务总局最近公布的& 2003年中国最高税率100 &的项目，没有一家房地产企业入围，即使房地产业华侨城房地产税学者有限公司，纳税额只有199万元，与全国在过去的100 （八万七千三百二十三点〇〇万元）还有几倍的差距。

Real estate tax levy of the main goal is to curb real estate speculation and stabilize real estate prices high.

房地产税征收的主要目的是遏制房地产投机和房地产价格稳定高。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。