物业税与房产税改革文献综述

Literature Review on Reformation of Property Tax and House Property Tax in China

对我国物业税和房产税改革的相关研究文献及成果进行了归纳和整理。真正意义上的物业税改革也许应考虑分两步走:先完善当前实行的房产税,并将其逐步推广到全国;然后待条件成熟时再试点开征物业税,并逐步完善推广。

This paper induces and sorts out the research literatures and achievements about property tax and house property tax collection. The property tax reformation in China should be divided into two steps： The first step is house property tax collection policy, and the second step is property tax collection policy.