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在研究房地产税改革方案的基础上研究房地产税基评估。给出一个房地产税的总体改革建议,给出一个物业税条例版本提供一个将复杂问题简单化的、可以操作实施的物业税系统实施方案。重点研究物业税的技术处理——税基评估实施提出物业税评估的基本方针、具体工作目标、技术手段、组织手段;评估行业提前为物业税进行技术准备,评估行业用这样的方式参与中国的市场经济建设,为社会服务。
In the study of real estate tax reform program based on the study of real estate tax base assessment. A real estate tax reform proposal is given, giving a version of the property tax regulations to provide a simple solution to complex issues, can operate the implementation of the property tax system implementation plan. Focus on the technical treatment of property tax - the implementation of the tax base to assess the implementation of the basic principles of property tax assessment, specific objectives, technical means, organizational tools; assess the industry in advance for the property tax technical preparations for assessment of the industry in this way to participate in China Market economy, social services.