关于开征统一物业税的研究综述

我国关于物业税的正式讨论始于2003年底,国内许多专家和学者对物业税进行了研究,主要包括以下几个方面:一是介绍国外主要国家和地区的物业税制,旨在通过比较研究,给我国物业税改革提供借鉴;二是对我国开征物业税的利弊进行分析并提出政策建议;三是对物业税开征时机的研究;四是对可以合并和取消的税种的研究。本文对国内以上有关文献研究进行了综述,并提出了自己的意见。

The formal discussion about the property tax of our country started at the end of 2003, a lot of domestic experts and scholars carried on research to the property tax, include the following several respect mainly： First, introducet＇oreign main property tax system of countries and regions, in order to through relatively studying, offer reference for the reform of property tax of our country; Second , analyze and put forward the policy recommendations to the pros and cons that our country levies the property tax; Third , the research of the opportunity to levy the property tax; Fourth, research of the tax category that can amalgamate and cancel . This paper carries on the survey on domestic relevant documents of the above, put forward one＇ s own suggestion.