中金公司房地产系列之国际经验看中国物业税推行（43页）

　　中金公司房地产系列之国际经验看中国物业税推行：

　　各国比较及对中国的启示................................................................................................................... 4

　　物业税的国际经验...........................................................................................................................4

　　对中国的启示.................................................................................................................................. 7

　　对市场的影响............................................................................................................................... .1 1

　　要突破的难题............................................................................................................................... .1 2

　　日本............................................................................................................................... .............. 14

　　税收的构成............................................................................................................................... ....14

　　物业税演变历史............................................................................................................................15

　　房地产相关税目及税率...................................................................................................................15

　　韩国............................................................................................................................... .............. 18

　　税收的构成............................................................................................................................... ....18

　　历史演变............................................................................................................................... .......18

　　房地产相关税目及税率...................................................................................................................19

　　香港............................................................................................................................... .............. 21

　　历史............................................................................................................................... .............. 21

　　房地产相关的税目及税率...............................................................................................................21

　　新加坡............................................................................................................................... ........... 23

　　历史............................................................................................................................... .............. 23

　　房地产相关收入占税收总额............................................................................................................23

　　房地产相关税目及税率...................................................................................................................24

　　印度............................................................................................................................... .............. 26

　　税收的构成............................................................................................................................... ....26

　　历史演变............................................................................................................................... .......27

　　房地产相关税目及税率...................................................................................................................27

　　澳大利亚............................................................................................................................... ........ 29

　　税收的构成............................................................................................................................... ....29

　　历史演变............................................................................................................................... .......29

　　房地产相关税目及税率...................................................................................................................29

　　英国............................................................................................................................... .............. 32

　　物业税历史演变............................................................................................................................32

　　房地产相关税目及税率...................................................................................................................32

　　法国............................................................................................................................... .............. 34

　　税收制度历史演变.........................................................................................................................34

　　房地产相关税目及税率...................................................................................................................34

　　加拿大............................................................................................................................... ........... 36

　　税收制度历史演变.........................................................................................................................36

　　房地产相关税目及税率...................................................................................................................36

　　美国............................................................................................................................... .............. 39

　　美国税收制度............................................................................................................................... .3 9

　　物业税对地方税收的贡献...............................................................................................................39

　　房地产相关税目及税率...................................................................................................................39

　　…………