摘要
我国现行房地产税制存在诸多弊端,已不再适应经济体制的发展需要。开征物业税这一新税种势在必行,通过对物业税概念及发展情况进行分析,阐明开征物业税的利、弊影响,进而对物业税的开征提出建设性意见。
Our country present real estate tax system has many malpractices. It con＇t meet the economic system development need. it is imperative to levy the property tax . Through analyzing to concept of the property tax and the development situation, expounding the property tax influence of advantage and shortcoming , the constructive comment be given to levy taxes to the property tax.
关键词
物业税
房地产
税收制度
Property tax
Real estate
Tax revenue system
