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Enlightenment on Property Tax in Japan and South Korea
Author(s): 
Pages: 42-43
Year: Issue:  5
Journal: Xi'an Finance

Keyword:  房产税 国外经验;
Abstract: 由于日本、韩国房地产市场发展与我国较为接近,对日韩两国征收房产税的经验进行比较对我国内地房产税改革具有借鉴意义。本文通过总结日韩两国房产税的异同点,分析了日韩两国制定房产税的特点及重点,并结合我国房产税实际,提出完善我国房产税的对策。
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