Differences and relations between property tax and property tax

Property tax, also known as housing tax, is a kind of property tax levied by the state on property owners. The purpose of real estate tax is to use tax leverage to strengthen real estate management, improve the efficiency of real estate use, control the scale of fixed assets investment and coordinate with the adjustment of national real estate policy, and rationally adjust the income of real estate owners and operators. Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses. The current property tax was levied after the second step of changing profits into taxes. 1September 5, 986, the State Council officially issued the Provisional Regulations on People's Republic of China (PRC) Property Tax, which came into effect on1October 6 of that year. Features 1. Property tax is a special property tax of property tax, and its tax object is only housing; 2, the scope of collection is limited to urban operating housing; 3. Differentiate the operation and use of houses and stipulate the taxation method. For self-occupied houses, it is levied according to the taxable residual value of real estate, and for rented houses, it is taxed according to rental income. Property tax Property tax, also known as property tax or real estate tax, is mainly aimed at real estate such as land and houses, and requires its lessee or owner to pay a certain amount of tax every year. The amount of tax to be paid will increase with the increase of the market value of real estate. For example, after the opening of expressways and subways, the real estate prices along the line will increase, and correspondingly, the property tax will also increase. Theoretically speaking, property tax is a kind of property tax, and it is a tax levied on citizens' property. Therefore, first of all, the government must respect state property and provide protection for it; Then as a counterpart, citizens must pay certain taxes to ensure the corresponding government expenditure. Property tax is the government's compensation for public goods provided by the government, which is levied by the government on the owners who use or occupy real estate with the coercive power of political power. At present, most mature market economy countries in the world levy property tax on real estate, taking the possession of property as the premise of tax payment and the value of property as the tax basis. According to international practice, property tax is mostly local tax, which is a stable and important source of national finance. Real estate retention tax [1] Countries have different names, and some are called "real estate tax", such as Austria, Poland and Netherlands Antilles. Some are called "property taxes", such as Germany, America and Chile. Some are called "local taxes" or "rates", such as New Zealand, Britain and Malaysia. China and Hongkong are directly called "property tax". The basic framework of real estate tax reform is to combine the current property tax, urban real estate tax, land value-added tax, land transfer fee and other taxes into a unified property tax at the stage of real estate ownership, and keep the overall scale of property tax basically unchanged. In this way, once the property tax is levied, it will have a great impact on the economic behavior of local governments, consumers and speculators.