境外物业税税基评估理论和实践的借鉴与启示

Foreign Theories and Practices on Property Tax Base Assessment for China's Reference and Enlightenment

随着我国房地产市场的逐步完善和房地产税制改革的逐步推行,开征物业税已经被提到议事日程。在对部分发达国家及地区的物业税税基评估体系进行分析和研究的基础上,充分借鉴国外物业税改革的成功经验,结合我国物业税税基评估模拟实践,提出构建我国物业税税基评估体系的思路与建议。

With the gradual improvement of China＇s real estate market and the progressive reform of China＇s real estate tax system,it has been put on the agenda to levy the property tax.Based on the analysis and study on the property tax base assessment system in some developed countries and regions,with good reference to successful experiences in foreign property tax reforms,together with the simulation practices of China＇s property tax base evaluation,this paper puts forward some thoughts and suggestions on how to construct China＇s property tax base assessment system.