内容摘要：

在法国，与个人房地产相关的税种包括居住税、建筑土地税、空置住宅税、财富税。法国的个人房地产税在税制要素、税基评估和税收争议等方面形成了相对合理的制度安排，其实践经验对我国开征物业税有借鉴意义。

关键词：居住税　土地税　物业税　评估

abstract:in france, taxes related to private real estate include the residence tax,the land accretion tax,the habitation vacancy tax and the wealth tax. private real estate tax in france has formed a relatively sound system in terms of tax elements,tax base assessment and solution of tax litigation,which has important implications for china,especially when we planning to levy real estate tax.

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