我国物业税的要素构成与开征可行性

Components of Property Tax and Feasibility of Collecting The Tax

我国2003年提出对不动产开征统一规范的物业税以后,学术界就物业税理论及如何开征等问题展开了研究,人们对其首套住房是否征税等问题颇为关注。物业税作为房地产调控的重要手段,对完善税收制度、抑制房价上涨、强化地产管理和保障财政收入等问题具有积极的现实意义,但物业税要素如何设计,开征可行与否,以及土地获取、房价评估、小产权房、新老房主、首房免税和税负转嫁等问题如何解决,都是我们研究的问题。

Since the 2003 when collecting real property tax was brought forward in unified standards,academic circles have launched a study on theory of property tax and collecting issues,especially on whether tax of the first house is collected.Property tax as key measures to controlling real estate industry has positive meaning for many issues,such as improving tax collecting system,stabilizing prices,strengthening estate management and ensuring revenue.How to design components of property tax,whether it can be collected,and how to solve problems on land acquirement,evaluation of house price,house of small property rights,new and old house owners,exemption of the first house and shifting of tax burden,etc.should be covered in our research.