探析具备房屋功能的地下建筑的房产税处理 税务研讨论文 关键词：地下建筑；房产税；会计处理 [gap=749]Keywords： underground construction； Housing property tax； Accounting treatment
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房产税（House Property Tax）是以房屋为征税对象，按房屋的计税余值或租金收入为计税依据，向产权所有人征收的一种财产税。
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应交房产税 Housing property tax payable ; Urbanrealestatetax payable ; Real estate tax payable ; Property tax payable
土地房产税 tax on land and buildings ; tax on land and building
城市房产税 urban house tax
房地产税 Property Tax ; [税收] real estate tax ; house and land tax ; [税收] housing and land tax
房地产税收制度 the real estate tax system
房产税. house property tax
房产税缴税通知单 Property Tax Notice
免征房产税 Be exempt from housing tax
In many countries,the house property tax is the important source of revenue for the local government.
房产税是许多国家地方财政的重要收入来源。
参考来源 - 房产税的国际经验借鉴与税基取向·2,447,543篇论文数据，部分数据来源于NoteExpress
房产税的信息来自佛罗里达州马丁县的地方办事处。
That property tax information comes from the district offices of Martin County, FL.
房产税是按市场价值评估的，如果开发这块土地，对县城每年的整体税收贡献很大。
Property taxes are assessed on market value, and if developed, the land would have contributed significantly to the county's overall annual tax revenue.
现在对高档房征收房产税是一个好政策。
Now it is a good policy to impose property tax on luxurious houses.
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