1) real property possession tax
不动产保有税
1.
In this article I will call it as "real property possession tax".
对居民住宅征收不动产保有税的思考 财政学专业 研究生张娟指导教师邓菊秋 党的十六届三中全会上，《关于完善社会主义市场经济体制若干问题的决定》中提出：“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，相应取消有关税费”。
2.
In China, people are paying more and moreattention to real property tax, for the present real property tax system is provedto be much defective, and the status of real property possession tax is improving.
不动产保有税,即着眼于不动产保有事实而课征的税收,主要指对保有土地和其上定着物(主要是房屋建筑物)的课税。
3) real estate occupied tax
不动产占有税
4) property tax
不动产税
1.
Thought of Property Tax Reform and Local Public Services Improvement;
我国开征不动产税与增强地方政府公共服务能力的思考
2.
With the background of local financial plight, and the present property taxsystem s serious defects, property tax reform has become inevitable.
在地方财政面临困境、现行房地产税制存在严重弊端等背景下，房地产税制改革已经成为必然，根据国际经验能为地方政府提供稳定收入来源的不动产税呼之欲出，而税率设定是新税制设计的重要一环。
5) real estate tax
不动产税
1.
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.
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。
2.
Therefore,real estate tax,turnover tax,city construction tax and resource tax should be imposed as the main tax in developed cities,developing cities,undeveloped cities and resource abundant cities respectively,so that local governments can make the best use of their comparative advantages to develop their local economy.
因而,建议经济发达地区以不动产税、中等发达地区以营业税、欠发达地区以城市维护建设税、资源丰富地区以资源税作为市级财政的主体税种,从而促使各地政府根据比较优势发展本地经济和培植税源。
6) Real Property Tax
不动产税
1.
Designing the Real Property Tax System under the Interests Equilibrium Visual Threshold;
利益均衡视阈下的不动产税制设计
补充资料：动产
动产
【动产】“不动产”的对称，指可以移动位置而不改变其性质、形状的物、家具、货币、电器。物的这种分类方法其法律意义在于，动产转移所有权时，一般无须到一定的国家机关进行登记。在国际私法中适用冲突规范时，一般来说，动产物权按“动产随人”的原则适用“属人法”。中国《民法通则》第149条规定:“遗产的法定继承，动产适用被继承人死亡时住所地法律，不动产适用不动产所在地法律”。
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