法国住宅类税收及其对中国的借鉴

Housing Taxes in France and its Reference to China

中文关键词:  居住税  住宅空置税  物业税  不动产闲置税

英文关键词:residence tax  habitation vacancy tax  property assets tax (PAT)  real estate vacancy tax (REVT)

中文摘要:

      我国拟新设物业税与不动产闲置税,用以调节房产资源占用、使用、交易所产生的收益及分配,并最大限度地实现“居者有其屋”的民生主旨。通过对法国居住税、住宅空置税的研究,提出我国房地产领域税制改革可兹借鉴的信息及设计原则。

英文摘要:

      In China, the property assets tax (PAT) and real estate vacant tax (REVT) are intended to be levied, the purpose of which is to adjust the revenues and distributions incurred in the occupation, use and trade of housing property resources and to the maximum meet the main target of the people's lives that "all the residents have their own houses to live". A study is made in this paper on the residence tax and the habitation vacancy tax in France in order to provide any information available for reference in the tax system reform of China's housing property.