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我国的物业税立法一直受到社会各界广泛关注,物业税的出台是大势所趋。文章通过对物业税的简要分析及立法的国际比较后,指出我国物业税立法中存在的若干问题,并提出了相关的对策建议。
China’s property tax legislation has been widespread concern in the community, property tax is the trend of the times. After a brief analysis of the property tax and the international comparison of the legislation, the article points out some problems existing in the legislation of the property tax and puts forward some countermeasures and suggestions.