对我国开征物业税的问题及对策的思考

Reflection on the Problems and Solutions in the Levy of Property Tax

开征物业税已经是我国税制改革的必然趋势,它对于稳定地方财政收入、抑制房价、改革税收体制等都有重要的作用。目前解决物业税在征免的界定、计税依据的确定、土地出让金的处理、税率的设计、税收征管等方面的问题,对我国物业税的开征具有较强的现实意义。

The levy of property tax has been an inevitable trend of tax reform in China,which plays an important role in stabilizing the local financial revenue,restraining house price,and reforming the tax system,etc.Nowdays,it has a great practical significance in the levy of property tax in China to solve the problems in the definition for the exemption of property tax,the determination of tax calculation basis,the treatment of land transfer fees,the design of tax rate,and tax collection and administration.