摘要
本文主要分析以下问题:物业税是否应该包括土地出让金,开征物业税后应予取消或合并的税收,物业税的开征难点,物业税对房价的影响,物业税的税制设计和物业税税收管理权的确定。
This article analyzes the issues of real estate tax as listed below:Whether the money for selling land should be included in real estate tax?Which tax is to be cancelled or amalgamated?What are the difficulties we have while levying real estate tax,and what is the impact on the price of real estate?How to design the tax system,etc.
基金
浙江省社科规划重点项目(Z04YJ08)
关键词
物业税
财产税
土地出让金
real estate tax
property tax
money for selling land
