在税收上,不动产(Real Estate)主要是指土地及建筑物,但也有定义为“土地及附属于土地上的设施(主要是建筑物)”。当前国外通行的对不动产课税的依据是不动产所有权的拥有、不动产所有权的转让、不动产的取得物或不动产产生所得的能力。实践上正是以这些依据为基础实施课税并分类的。 For tax purposes, real estate mainly refers to land and buildings, but it is also defined as “land and facilities attached to the land (mainly buildings)”. Currently, the taxation of immovable property abroad is based on the ownership of immovable property, the transfer of ownership of immovable property, and the ability to obtain income from immovable property or immovable property. It is in practice based on these foundations that taxation and classification are carried out.