摘要
物业税是许多国家调节房地产市场,进行宏观调控的重要经济杠杆。目前,我国房地产市场存在很多问题,可以借鉴别国经验,结合本国实际,建立统一规范的物业税。总的来说,开征物业税是利大于弊的,我国应适时开征物业税。
Real estate taxation is important economic lever for many countries to regulate real estate market and macro-adjustment. Currently, China's real estate market has many problems and we can learn experience from other countries and focus on the reality of China and levy uniformed real estate tax. Thus, real estate taxation is helpful and China should begin to levy real estate tax.
出处
《重庆工商大学学报(社会科学版)》
2005年第1期23-27,共5页
Journal of Chongqing Technology and Business University:Social Science Edition
关键词
物业税
地租
市场价值
金融风险
real estate tax
land rent
market value
financial risk