物业税优惠政策的比较研究

A Comparative Research on Preferential Policies of Real Estate Tax

本文对市场经济发达国家物业税的优惠政策进行了比较研究,总结了其主要立法精神与具体形式。在汲取国外物业税优惠政策实施的经验教训、结合我国城镇现行财产税收征收管理实际的基础上,提出了我国物业税制度的设计可选择“宽税基、低税率、严优惠、强征管”的整体思路,并以此为依据,设计了我国物业税的具体优惠政策和制度。

This paper compares preferential policies of real estate tax in many developed countries such as the USA, UK Japan and Canada and summarizes their main legislative spirit and concrete forms. Using the experiences from foreign countries as reference and combining with current situations of urban property tax in China, the paper suggests that real estate reform in our count rate, str collection ry should choose ＂ wide ct preferential policies tax base, low tax and strengthening and administration＂ as its train of thought,and preferential policies should be designed on the basis of this thought.