物业税的制度设计必须考虑现行《税收征管法》的规定,有效的税收征管才能保证物业税的顺利实施。从目前《税收征管法》有关确立纳税人、办理税务登记、核定应纳税额等的规定来看,均与物业税的实施有不相适应之处。本文对以上问题进行了分析,并提出了对《税收征管法》的修订和物业税制度设计的建议。 Property tax system design must take into account the existing “Tax Administration Law”, effective tax collection and management in order to ensure the smooth implementation of property tax. From the current “Tax Administration Law” on the establishment of taxpayers, for tax registration, verification of tax payable, etc., are not implemented with the property tax does not meet the Department. This article has carried on the analysis to the above questions, and put forward to the “tax collection law” revision and the property tax system design suggestion.