论开征物业税的现实意义与政策建议

On the Practical Significance and Policy Recommendation of Introducing of Property Tax

本文从国务院公布的《关于2009年深化经济体制改革工作的意见》中关于物业税的表述着手,较为深入地分析了在我国开征物业税的现实意义,同时也分析了当前在我国开征物业税面临的一系列难题,并提出了相关的政策建议。

This paper put forward relevant policy recommendations based on in-depth analysis of the practical significance of introducing property tax in China,and an number of problems facing current property tax levying at the same time according to the document of ＂The Opinions of Deepening Economic Reform in 2009＂ issued by the State Council.