원문정보
초록
영어
The system of taxation of the Real Estate Holding in China can be divided the House Tax Law, the Terrier Increase Value Tax Law(the Transfer Income Tax Law) and the Real Estate Acquisition Tax Law.
At first, if examining the House Tax Law, the fundamentals criterion of it is
There are the way to collect the tax according to the prime cost of a house and the house rental income. In case reckoning the tax by the balance after deducting 10%∼30% on the prime house cost, the rate of taxation applies 1.2% of it.
The second, if examining the Real Estate Acquisition Tax Law, the fundamentals criterion of it is
At last, if searching the Terrier Increase Value Tax Law(the Transfer Income Tax Law), the fundamentals criterion of it is
목차
Ⅱ. 家屋稅法
1. 納稅義務者
2. 課稅對象 및 範圍
3. 課稅標準과 稅率
4. 納稅義務 發生時와 納付期限
5. 免除 및 減免
Ⅲ. 不動産取得稅法
1. 납세의무자
2. 과세대상 및 범위
3. 과세표준 및 세율
4. 면제 및 감면
Ⅳ. 土地增值税法
1. 納稅義務者
2. 課稅對象
3. 課稅標準과 稅率
4. 免除 및 減免
Ⅴ. 結論
■ 參考文獻 ■
ABSTRACT