我国物业税改革的制度选择

On Institution Choice of Property Tax Reformation

建国以来,我国物业税制度经过了多次调整和改革,逐步形成了较为完整的物业税制,但随着社会经济的发展,也暴露出一定的不适应性,还需要进一步完善,如何统一开征物业税无疑是当前讨论的重点。从调整的内容来看,当前较为理想的做法是将城镇土地使用税、房产税、城市房地产税、土地增值税等税费合并,转化为保有环节开征统一规范的物业税,但这并不是简单的税种合并。物业税课税对象应是我国大陆境内的土地、各种房屋及有关增加房屋使用价值的建筑物,税基是物业评估价值或评估价值扣除余值。要从法律法规、价格评估、监督检查等方面加强配套制度建设,以保证物业税改革的顺利实施。

Property tax institution has been adjusted and reformed many times in formed comparatively completely. But with the development of social economy, China, and gradually it has been it shows some inadaptability, and hence needs further improvement. So, how to levy property tax in a unified way is the key issue for the debate at present. For the content of adjustment, an ideal behavior is that current urban land use tax, property tax, city real estate tax and land value-added tax are combined and translated into a unified and normative property tax at tenure tacbe, but this is not a simple tax combination. The object of property tax is the land, buildings and construction on the land, and the tax base is property appraisal value or residual value of deduction from appraisal value. Institution establishment should be accomplished in terms of law and policy, price appraisal and supervision and inspection in order to ensure smooth implement of property tax reformation.