物业税的国际借鉴及若干思考

Reference to International Experiences of Land Tax and Some Thought

物业税是以不动产为课税对象征收的,在西方发达国家和我国的香港普遍开征。文章通过对国际上物业税征收的概况进行分析比较,借鉴国际经验,结合我国的实际情况,提出了对我国开征物业税的建议。

Making iummovable property as the objects, land tax was first universally levied in the westen developed countries and Hongkong in our country. The article anylyses and compares the general situation about the levy of land tax around the world, uses the international experience as reference, combines the facts in our country, and then raises the proposal for our country to start the levy of land tax.