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物业税在不同的国家和地区有不同的名称,但无论如何称呼,其征税对象都是房屋、土地等。物业税是一个全球性的为世界多数国家普遍开征的税种,特别是在许多经济发达国家,物业税收入已经成为地方政府财政收入的主要来源。目前,我国的商品税和所得税法律制度己相对完善,但财产税法律制度仍相对滞后。改革现行的房地产税制,构建和完善财产税法律体系,构建适应我国社会、经济发展要求的物业税已迫在眉睫。
Property tax in different countries and regions have different names, but in any case, the tax object is the housing, land and so on. Property tax is a universal tax that is generally imposed on most countries in the world. In many economically developed countries in particular, property tax revenue has become the main source of revenue for local governments. At present, China’s commodity tax and income tax law system has been relatively perfect, but the property tax legal system is still relatively backward. Reforming the current real estate tax system, building and improving the legal system of property tax, and building a property tax that meets the requirements of social and economic development in our country are imminent.