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党的十六届三中全会通过的《关于完善社会主义市场经济体制若干问题的决定》提出“实施城镇建设税费改革,条件具备时对不动产开征统一规范的物业税,相应取消有关收费”。《中共中央关于制定国民经济和社会发展第十一个五年计划的建议》提出:稳步推行物业税,规范土地出让收入管理办法。目前税务总局和财政部已在十省市开展房地产模拟评税的试点工作,物业税的开征已是大势所趋。
The “Decision on Some Issues Concerning the Perfection of the Socialist Market Economic System” passed by the Third Plenary Session of the 16th CPC Central Committee put forward the proposal of “reforming the taxation system for the construction of towns and cities and introducing unified and standardized property tax on real estate when conditions permit, ”. The “Proposal of the Central Committee of the Communist Party of China on Formulating the 11th Five-Year Plan for National Economic and Social Development” proposes that property tax should be steadily implemented to regulate the management of income from land transfer. At present, the State Administration of Taxation and the Ministry of Finance have conducted pilot projects on real estate appraisal in ten provinces and municipalities. The introduction of property tax has become a trend of the times.