物业税的国际经验及其借鉴

International experience of estate tax and its enlightenment

物业税是以不动产为课税对象而征收的,在西方发达国家普遍开征。我国现行房地产税制中存在的诸多问题,物业税的开征已经被提上议程。借鉴国外发达国家物业税征收的经验,结合我国的实际情况,对我国开征物业税提出若干建议以及应该注意的有关问题。

Estate tax is levied based on fixed assets and is generally levied in western advanced countries. There are many problems in China＇s present real estate tax system and estate tax collection is put on agenda. Based on the experience of estate tax collection of advanced countries and by combining the reality of China, this paper puts forward several suggestions for China＇s estate tax collection and for the concerned problems.