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逻辑和案例分析表明,开征物业税能够抑制房地产市场过度投机,促使房价趋向合理,促进住有所居,实现社会公平、和谐与稳定;建立融促进贫富差距缩小、地方财政收入均衡和财政收支平衡、产业结构均衡、内需扩大、房地产市场健康发展、房地产利用率提高于一体的长效机制。这就要求物业税税制统一、税基按市场价值计算,税率级差累进。物业税引导房地产理性消费,因而替代土地审批制度、确保粮食安全。
Logic and case studies show that the introduction of property tax can curb the excessive speculation in the real estate market, and promote the trend of housing prices and promote the residence of others to achieve social fairness, harmony and stability. The establishment of financial integration promotes the narrowing of the gap between rich and poor, local fiscal revenue balance and fiscal revenue Branch balance, a balanced industrial structure, expanding domestic demand, the healthy development of the real estate market, the utilization of real estate in an integrated long-term mechanism. This requires a unified property tax system, the tax base by market value, progressive tax rate differential. Property tax to guide the real estate rational consumption, thus replacing the land examination and approval system to ensure food security.