我国开征物业税相关问题的思考

Reflections on the Issues of Property Tax Collection in China

首先讨论了物业税开征中热点的土地出让金的去留问题;再而对房地产保有、开发交易环节的税种设置以及大量收费问题提出了一些想法;最后从房地产市场供给、需求两方面深入讨论了物业税开征对房价的影响。

At the beginning,this paper discusses the hotspot that whether to keep the land transfer rent or not,in the process of property tax collection;and then gives some ideas about the issues of enactment of tax category in the process of real estate keeping,development and transaction.In the end,from the aspects of supply and demand of the real estate market,this paper deeply discusses the influences that the collection of property tax brings to the house price.