real estate possession tax

基本解释

Constructing the tax system on the possession of real estate is important to establish the local tax system and promote sound development of real estate industry.
完善房地产保有环节的税收制度是健全中国地方税体系、促进房地产业健康发展的重要方面。
Now to levy a tax to the exploitation, operation, possession, using and transferring of the real estate has been an important content of tax system throughout the world.
对房地产的开发、经营、持有、使用和转让等活动进行课税，已成为当今世界各国税收制度的一项重要内容。
Based on the method of tax burden shift, the paper analyses the related stage of current real estate product and real estate tax, and the key stages are trading stage and possession stage.
通过税负转嫁方法分析了现行房地产产品与房地产税有关环节，重点在交易环节和保有环节，运用供需弹性和税收资本化的理论，研究了房地产税的税收归宿。