The real estate tax system should be developed more perfect through the bitter way of dealing with the relationship between property tax and current real estate taxes.
我国应该通过正确处理物业税与现行房地产税收的关系，健全房地产税收体系。
This part mainly sets forth real estate tax law system beyond the boundaries and its reference to our China.
笔者主要对境外房地产税收法律制度及其对我国的借鉴进行了阐述。
It is not just the method of controlling the current Chinese real estate prices, but also the security system of further improving the state's tax system, legal system and economic system.
它不仅仅是对当前中国日渐失控房地产价格的调温良剂，更是进一步完善国家税收法律体制，促进经济稳健前行的有效制度保障。
The last, the system of real estate tax is handicapped exist other problems, for example, tax overlap and tax deficiency.
最后是房地产税制的其他问题，如重叠税种、缺位税种和房地产企业税负偏重等。
But the securitization of the real estate is a complicated system. It depends on the development of relevant laws, accounting system, tax system and so on.
但是房地产证券化作为一项复杂的系统工程，需要相关法律、会计、税收等制度的配合。
The present real estate tax system in China has less effect to stabilize the real estate market, inhibit excessive speculation and lower the price of commercial housing.
中国现行的房地产税制对于稳定房地产市场，抑制过度投机，降低商品房价格的作用不明显。
Basic introduction to the current real estate tax system, affirmed the advantage of the real estate tax in every special period, during the taxation 's transition.
之后对我国现行的房地产税费体制进行了基本介绍，充分肯定了我国的房地产税费体制在变迁过程中，各个历史时期的特定作用。
In the paper, the author analyses the current system of real estate tax, and puts forward a tentative plan of reform of the current real estate tax system in order to establish a new one.
文章在对我国现行房地产税制进行分析的基础上，提出整理与归并现有房地产税制，以建立新的房地产税制的设想。
Third, the auxiliary regulation of tax is not amplify. That is mainly reflect in the real estate system of right register and appraise.
其三，税收的辅助制度不健全，主要体现在房地产产权登记和估价制度。
The second chapter is related to the real estate property tax situation, introduce the concept and characteristics of the property tax, our room real estate tax links, as well as our land use system.
第二章为我国房地产物业税的相关状况，介绍物业税的概念和特点，我国房地产环节的税收以及我国的土地使用制度。
Because the property tax aims at such real estate as land and house, it belongs to property tax system. Once levied, it will become an important part of property tax system.
物业税以土地、房屋为征税对象，属于财产税类，一旦开征物业税，它将成为财产税体系的重要组成部分。
This text analyze the problems existing in the real estate tax's function of equity and have a conclusion that property tax reform is necessary to hasten equity in our real estate tax system.
本文通过对我国不动产税制体系在公平功能上存在的问题及成因的分析，得出开征物业税是促进我国不动产税制公平的一个重要手段这一结论。
Though tax system varies from country to country, from a macro scope, every country's real estate tax has played a decisive role in the total tax income.
各国在具体税制方面虽存在一定的差异，但从宏观角度看，世界各国的房地产业税收在税收收入中都占有举足轻重的地位。
This paper provides some Suggestions on levying the real estate tax by analyzing the present realistic problems in China's real estate tax system and taking internation...
本文通过分析目前我国房地产税制的现实问题，借鉴国际经验，提出对物业税开征方面的若干建议。
This paper provides some Suggestions on levying the real estate tax by analyzing the present realistic problems in China's real estate tax system and taking internation...
本文通过分析目前我国房地产税制的现实问题，借鉴国际经验，提出对物业税开征方面的若干建议。
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