物业税的困境摆脱与框架方案设计

The Plight of the Real Estate Property Tax and Its Framework Design

开征物业税面临的问题主要集中在功能定位、税收范畴、公众和地方政府认可程度、计征方法确定等方面,在对这些问题分析讨论的基础上,从征收范围、纳税人、税基、税率及税收减免等方面对我国物业税征收方案进行设计。解决开征物业税面临的问题,科学设计征收立案是物业税改革成功与否的关键。

The problems that the real estate property tax levy faces mainly concentrate around functional orientation, tax categories, the extent of the recognition of the public and local governments and the accountant and so on. The article first analyzes these problems, then gives out the frameword design on the tax range, the taxpayer, the tax base, tax rates and tax relief for property tax levied in terms of program design.