物业税热议中的冷思考

A Reconsideration of Real Estate Tax Reform

为了建立健全我国财产税体系,我国正酝酿进行新一轮房地产税制改革,择机出台统一规范的物业税,但是物业税的顺利推出,还存在着诸多难题亟待解决,如物业税的定位以及税率的确定,税收优惠和过渡期的适用,征管和相应配套改革等。本文对这些问题进行深入的剖析,借鉴国际经验,提出构建和完善我国物业税体系的政策建议。

In order to improve property tax system, China is now preparing for a new round of real estate tax reform. But there still exist some problems such as the orientation, the rate, preference, collection and administration of this tax. Based on the analysis of these challenges and the practices from other countries, this article proposes several policy suggestions for starting to collect the real estate tax in China.