针对我国现阶段经济发展过程中房价上涨过快、社会贫富差距加大分配严重不公平的社会现实,提出了物业税(国家宏观调控的主要税收手段之一)的设计方案。在设计物业税基本框架时,本着新一轮税制改革“宽税基、低税率、严征管”的原则,对物业税的课税对象、课税依据、税率、减免税优惠以及纳税地点和纳税期限等税制要素进行了初步设计。 In view of the social reality that house prices rose too fast and the gap between rich and poor in our country is seriously unfair during the process of economic development, a design proposal of property tax (one of the main tax measures for state macro-control) was put forward. In the design of the basic framework of property tax, in the new round of tax reform “wide tax base, low tax rates, Yan Zheng Guan,” the principle of tax on property tax object, tax basis, tax rates, tax breaks and tax locations and Tax period and other tax elements were initially designed.