论我国征收物业税的意义

物业税何时开征的问题,已经研讨多年。学界、业界都对之呼声愈高,可见物业税是我国土地市场和商品房市场发展的迫切需要。本文将从物业税在我国的产生开始,对物业税与空置税进行比较,分析各自利弊,并对开征物业税的重大意义做深入论证。

This thesis is focused on the legal system concerning property tax.Itforwards that we should levy property tax to develop and unify the real estatetax system after introducing the Chinese real estate tax system and itsshortcomings.And the principle frame is designed on the basis of the basictheories of property tax and foreign property tax system.