我国开征物业税有关问题的研究

Research on China's Imposition of Real Property Tax

《中共中央关于完善社会主义市场经济若干问题的决定》中提出:“实施城镇建设税费改革, 条件具备时对不动产开征统一规范的物业税,相应取消有关收费。”物业税的开征成为新一轮税制改革诸项税改举措中令理论界、实业界、普通百姓重点关注的内容。本文重点分析了我国现行房地产税制的现状及存在的主要问题,论述了开征物业税的难点和必要性,并对我国开征物业税提出了初步设想。

In ＂The decision on issues regarding the improvement of the socialist market economic system＂, the CPC Central Committee proposed to implement tax and fee reform for city building, to impose real property tax of unified standard for real estate and to abolish relevant charges correspondingly when conditions are ready. The imposing of real property tax is one of the issues that call great attention from the economist community, the related industries and the common people in the new round of tax reform. This thesis analyzes the current situation and major problems in China＇s real estate tax system reform. It also discusses the difficulties and necessities of imposing real property tax and gives suggestions on how to impose real property tax.