摘要
目前,在我国政府通过各种政策组合对房地产市场进行大力调控的背景下,社会各界对出台物业税的关注度极高。本文简要分析了国外对于物业税①功能的各种观点,结合国情提出我国物业税的功能定位,并对开征物业税提出了相关政策建议。
Currently,the introduction of real estate tax has attracted a great deal of attention against the backdrop of a new round of regulation on real estate market by the Chinese government through a policy combination.This paper briefly analyzes various views about functions of real estate tax abroad,proposes the orientation of real estate tax according to practical conditions of our country and puts forward related policy suggestions.
出处
《涉外税务》
CSSCI
北大核心
2010年第7期21-24,共4页
International Taxation In China
关键词
物业税
功能
税收调控
Real estate tax Function Tax regulation and control
