摘要
物业税作为我国房地产税制结构性调整的开端,其税赋功能在于优化政府土地收入,实现政府的经常性收益。《物权法》的颁布实施为物业税的开征提供了前提条件和理论基础,从而促使物业税从理论研究层面转向城市试点操作层面。但是,我国在土地公有制下的房产所有权与完整意义上的物权机制有所界分,房地产物权与土地使用权存在天然的法律冲突与矛盾。文章从此切入,以《物权法》为背景,分层次解析物业税。针对房地产物权与土地使用权存在的冲突,结合房地产税制结构改革,就完善机制试做理论探析。
As the start of structural adjustment on China＇s real estate tax system, property tax has the function to optimize government＇s revenue from land application, and achieve government＇s recurrent returns. The promulgation and implementation of Property Law provide the theoretical foundation and prerequisite for levy of property tax, thus contribute to the swift of property tax＇ s theoretical study to experimental operation in cities. However, China＇ s current property ownership of real estate under the public ownership of land is not a complete mechanism of property right. There is intrinsic jural conflict between the real estate property right and land use right. The author used Property Law to parse the property tax from all levels, theoretically analyzed this conflict, and tried to explore the improvement measures in the reformation of real estate tax system.
出处
《改革与战略》
北大核心
2008年第1期137-140,共4页
Reformation & Strategy
基金
上海高校选拔培养优秀青年教师科研专项基金项目"上海城市房地产税之法制研究"阶段成果。
关键词
物业税
建设用地使用权
土地出让制度
土地物权
property tax
constrnction land use right
land transfer system
land property right
