物权法与物业税影响分析

A New Viewpoint:Property Law and the Levy of Property Tax

结合《物权法》与物业税的内涵及法理关系分析了物权界定的意义及《物权法》下物业税应收的范围,从理论和现实角度而言,物业税应当独立于土地出让金之外,采取中小口径的征税方式。尽管舆论寄希望于物业税开征来平抑房价,但实际上这是不现实的,物业税最大的好处是在于地方财政体系,而非民生所向的房地产市场。

On the basis of notations of ＂Property Law＂ and the property tax and their legal relationship,this paper analyses the significance of defining the property as well as the levy scope of property tax.Seen from both the theoretic and the realistic aspects,the property tax is supposed to be independent of the land transfer and adopt the small-caliber levy mode.Though it is hoped that the property tax can suppress the price of real estate,however,we can take it as an unrealistic fantasy.The maximum advantage of property tax is the improvement of local financial system rather than the real estate market which is closely related with people＇s livelihood.