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党的十六届三中全会指出了我国的税制改革的主要内容之一是实行城镇建设税费改革,可以对不动产开征统一规范的物业税。本文对我国现行的不动产税制所存在的问题进行了剖析,并借鏊美国征收物业税的做法,提出了推行物业税以完善我国不动产税制的政策设想。
The Third Plenary Session of the 16th CPC Central Committee pointed out that one of the major contents of China’s tax reform is the introduction of tax reform in urban construction and the introduction of a unified and standardized property tax on real estate. This paper analyzes the existing problems of the real estate tax system in our country and puts forward the policy assumption of implementing the property tax to perfect our country’s real estate tax system by borrowing the property tax levied by the United States.