外文文献中英文翻译房产税的改革实践最新译文.doc

毕设附件 外文文献 原文及译文 文献出处 作者：Turner M 期刊：Journal of Economic Geography, 2016年，第5卷，第3期，PP：55-65. 原文 The study of real estate tax reform practice 作者：Turner M Abstract Due to historical, cultural, real estate property right system, etc. There is a huge difference. There are many different countries in the property tax system. But most countries attach great importance to retaining stage in real estate tax, and real estate ownership transfer tax is relatively small. This tax structure greatly encouraged the flow of real estate, to stimulate the economic supply of land. Real estate keep taxes can also help avoid vacancy or inefficient use of the property owner, stimulate the frequent trading activities, the prosperity of the real estate market, both the and promote the optimal allocation of factors of real estate. Keywords: Real estate tax; Reform; House price 1 Introduction Property tax is the tax base is not easy to hide. Tax burden is not easy to pass on, tax revenue stability and can be secondary to taxpayer’s income distribution, etc. Because the object property itself has the visibility and immovability, so seldom happened when the property tax levy tax base hidden problems. Because in the real estate tax point taxpayers have usually do not directly involved in the trading market, so not easy to happen on tax burden, has the nature of direct tax. Relative to income tax and turnover tax, property tax levy object is the value of their property tax. tax income is relatively stable, and the ups and downs of the business cycle short. Because we have a property tax, no property taxes, not property bulls more taxes, property junior tax principles, a property tax to a certain extent, have the function of secondary distribution of social wealth, help to avoid uneven distribution of social wealth. Property tax is also important to influence land use financial tools, especially in urban areas, the use of land development, location, development intensity, etc.,