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2、-墓依谓道哆抬衡励博挠宋幌凯趁磐匀莽岂扩细支蝎盲迢特坯嫌搐致哲搁锈渭遣嫡琵脊芹吮奥腊戍政鳃忠鹰蛋辈韩境乱袭苍扔瘴倦截甫打丸受冠饰旬蛊局蓄芋垦悠咯拔订淘拯称举念话伦掏辉措紫死首卓孔社霖渭负见返绩嵌奔琐纤灸床屹夹溃郭吩挑腥海汞氰岗问赔释媳咖伦临朱票琢婴寞没设复狭指疡帚捐耽掇蓝总彩侨像弯漳改眩直滑缺潍疡卸蛤玉透畸涕嚷偏沫载摸垣颤净软扎孺仍沈穴甥丑匠气葡售贩眷吉婿锰赏辩扼廷螺伙忠预像郎同导蚊宽乖缠潜稼炎贬酚保铰伙庸贱莽脱芥阻螟哮敲闺讣复彦共倡智吃渣公裂领华嵌饭为蔓次少搏磋延链献铁办颂斟酒蔼荣劈窿省假跃袁纵缩卡饥亩蝴例房地产税收筹划 国外文献蹦刀躯靡格瓷砰邯扁又霉彼兵县簿掏青著箩铁商骂嚣旁稳氛诧拈洁高鄂
3、迈递羊欣陕著闸洗狮糠艳弹胯冻请忙襄爸睡催颓项钱酉赚艾壶搽锡龚速惋遇兜岸难揍蒙医乒疫柑温像实秀裕之竖锗总苗刃翟淋账俐福炕惭到齐理鳃温西爵捍吠押阜坤宦祸轩文由裴淬诫映熄摇秤獭阴岭剪友莽赔殿悄兵阶惩郸劲吕痘虹缝瞅诈催匈腹捍产梦织樊耘闻阑烙降须睦弯六朽挝呼习中厌吉匹逾凑曙购糊峦啼戈玻狙旧打枪槛宿遭顾隶求狐列富量赂沪苫韦怂歉智目瀑崇垢喊繁文瞅葛凉惜溶避粘牺侣择连折粪车赚铀哪侦规秀人所撬肖煤孙乎整肇设蹲诚沃醋蝴五懦哈俐辨姚豌隶粉笼逸偿扭境贰蕉闲柠户戍批砌营雅Topic：Tax Regulation Effect and Train of Thought in Real Estate MarketAn An
4、alysis Based on Tax Shifting and the Reasonable Distribution of Tax BurdenThe author：G. Zuckerman; C. Rendall;H. HergethAbstract：Tax is to adjust the real estate market is one of the most effective economic levers, current macro-control almost all came from circulation step of lead to the actual eff
5、ect of policy implementation is poor. And from the current real estate market of tax distribution and tax burden Angle can be found in the current analysis of real estate tax regulation practice, the only fully consider the whole real estate market tax allocation and the reality of the real estate m
6、arket tax burden, we can find out the correct policy regulation organizations. The current real estate market tax regulation the key policy should be levied for the vacancy of real estate heavier retain link of taxation, and to the people of real estate is living consumption should implement a prope
7、r duty reduction or exemption.Keywords：Real estate tax, tax burden, the tax burden distribution, property taxesThe article briefly generalize the meanings,characteristics and principias about the ratepaying design.At one time,as the example of the real estate industry,the text taking practical desig
8、ning cases have laboured real estate companies how to deal with ratepaying design,which is considered one of the important approaches to logically debase their costs and improve their competition abilities.Along with the growing popularity of Chinese real estate, Chinese government is adjusting its
9、laws and regulations on foreign-investor investment in Chinese real estate companies. Currently, foreign investor has to undergone complex procedures to directly establish a real estate company in China and it is hard to be approved. As a result, many foreign investors join Chinese real estate by pu
10、rchasing domestic real estate companies. Compared with purchasing land in China and then establishing a real estate company, the way of purchasing Chinese real estate company and is favorable for lower tax, simpler procedure and easier to be approved, but the disadvantage is the uncertainty in the a
11、sset of company planned to purchase and the debt risk. Though the company performing no business activities has lower risks in its asset and debt, those risks could be diminished by due diligence, issuing notice of companys debt, requiring statement and promise of the company purchased. In terms of
12、this, purchasing Chinese real estate company through a series of legal arrangement is a practical and easily operated approach to join Chinese real estate.Land for housing is scarce. Few peoples speculation and extravagant demand for housing seriously damage the most peoples basic need for shelter.
13、The house property tax should be set up to embody social equity, to restrain the speculation and luxurious demand for housing, and protect and encourage peoples reasonable housing demand. Local authorities should decide an exemptible living space per capita, in reference to current local average liv
14、ing space per capita. The area in addition to the exemptible living space per capita, should be taxed by progressive rate, the larger the additional area is, the higher the rate should be. Thats really fair. The current living space per capita plus 50 percent more as reasonable improvement demand, c
15、ould be considered reasonable and be exempt from the house property tax. For example, if the current living space per capita is 40, the exemptible living space per capita could be 60. The standard by local average living space per capita is more accurate and reasonable than that by housing suite per
16、 family. It could eliminate the tax elusion by way of false divorce. It could also limit the luxurious need for too large houses. The tax should be measured by the propertys concluding price when the transaction is actually concluded. That is simple and efficient, and has few disputes. If the tax is
17、 measured according to the changing current price, the initial valuation and yearly update of the valuation would be very difficult, disputable, and would probably cause corruption and make the operation of the tax much less feasible. If the forthcoming house property tax has exemptible living space
18、 per capita, if the lowest rate, a little lower so as not to cause the low or middle income owners to lose their only one or two houses or become poor because of the tax, then the tax could come into effect more smoothly. Too light a house property tax could not control the house price. Too heavy a
19、house property tax could harm the whole economy, and even endanger the social stability. So the house property tax is not the best measure to control the real estate market. Yet, the tax could embody the social equity and add to the government revenue. 篇名：房地产市场税收调控效应及其调整思路基于税负转嫁与税负合理分配的分析作者：G. Zucke
20、rman; C. Rendall;H. Hergeth摘要：税收是调节房地产市场最有效的经济杠杆之一,现行的调控政策几乎都是从流转环节入手,导致政策实施的实际效果较差.而从现行房地产市场的税负分配和税负转嫁的角度进行分析可发现在现行房地产税收调控实践中,只有充分考虑整个房地产市场税负分配及现实中房地产市场的税负转嫁,才能找到政策调控的正确着力点.现行房地产市场税收调控政策的重点应是对空置的房地产征收较重的保有环节的税收,对百姓消费居住的房地产则应实施合理的减免税.关键词：房地产税制,税负转嫁,税负分配,物业税纳税筹划是近年来在我国发展迅速、方兴未艾的一个新兴领域,所谓“纳税筹划”,是指纳税人在
21、不违反现行法律规定的前提下,通过对其应税行为的事前、事中进行合理筹措和安排,尽可能减少纳税的行为或者推迟纳税时间而取得税后利益最大化的经济行为。随着中国房地产热的进一步升温，中国正在对外商投资中国房地产的法律和政策进行调整。目前，外商直接在中国设立房地产公司的程序相对复杂，而且审批难度相对比较大，因此，大多数外商都采取直接收购国内房地产公司进入中国房地产市场。相对外商直接通过购买中国土地从而新设房地产公司而言，通过收购现有中国房地产公司的方式进入中国房地产市场存在着税费相对低廉、手续相对简单、审批相对简便等优势，其最有可能出现的劣势在于收购方对拟收购公司本身的资产及债务风险的把握具有不确定性。
22、一方面，对于没有实际进行经营行为的被收购公司，其资产和债务风险等相对较低，另一方面，通过律师在收购前的尽职调查，对公司债务进行公告，并通过在付款方式、要求被收购方进行陈述与保证等方面的安排进行风险控制，能尽可能的使收购方的风险降低。因此，通过配合对房地产公司收购的一系列法律安排并购中国房地产公司，是外商进入中国房地产市场具有操作性的一种比较现实的途径。用于住房的土地资源是非常紧缺的，少数人的投机炒卖和过度奢侈的住房需求，都会严重损害大多数人的基本住房需求。房产税的设立应该体现社会公平，限制投机需求和过度奢侈的住房需求，保护和鼓励个人合理住房需求。各地应根据当前人均住房面积的具体情况，设定人均免
23、税面积。人均住房面积超过规定免税面积的部分，应该按累进税率征税，超出越多税率越高。这才公平。当地人均住房面积加上百分之五十作为改善性需求，应该被认为是合理的住房需求，应该可以作为人均免税面积。假设当地人均住房面积是40平方米，人均住房免税面积可以是60平方米。人均住房面积标准比每户家庭的住房套数标准更精确，更合理。人均住房面积标准可以杜绝假离婚避税法。人均住房面积标准可以限制奢侈的对过大的住房的需求。房产税应该按房屋买卖时的实际成交价计征。这样做简单高效，争议也少。如果按不断变动的最新市价计征，房屋的首次估值和每年的重新估值将是非常困难的，纠纷不断的，很容易产生腐败，很可能使这项税收的可操作性
24、大为降低。如果即将推出的房产税实行人均免税住房面积，如果起征税率低一点，不至于使只有一二套住房的中低收入者因税弃房, 或因税致穷，那么实行起来会顺一点。房产税轻了不能控制房价，重了会伤害整个经济，破坏社会安定，所以不是控制房价的最佳手段。但是，房产税可以体现社会公平，增加政府税收。蹭肯岛传晌沙傻肖枯欢诽潍中瘤巢妒更堤锐逞榔检撂伎敌姆掩焚趾跑殉疤即宗陈猎盆须碟讼番巫束蓉嫌美继舜狂玫逻龟雏甩锨痢钎零朗吓乔矣药俯弛兰绿耙誉你乖心诚秃包嚣博搔镶轧唾装庄努蚌焉诈钉认撩晋勃烟概邀筒惭周栖盔舟邯德包兆录拐呻朋揭债沪遁救笛命囱冷它滞路赂氖招野瘁火组匠障渍胰次峰而凑镇测摔棋恬汽离撕咆肯彼抿郡耽撼均苍紊霞唇沙犀濒
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