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开征物业税是大势所趋,对物业税体系构建中的基础问题进行了系统明确的界定。开征物业税的根本动因在于税制改革、增加财政收入和房地产业持续发展的需要。土地出让金作为我国土地出让体系中的价格表现不应合并入物业税中,否则将需彻底重建我国土地市场甚至房地产市场。开征物业税仍面临众多的障碍,如居民承受力低、信息资源无法共享和税种简化整合难度大等,近期实施的可能性不大。
The introduction of property tax is the trend of the times, the system of property tax system to establish a clear basis for the definition of the problem. The fundamental motive of levying property tax lies in the need of reforming the tax system, increasing financial revenue and sustainable development of the real estate industry. As the price performance of the land transfer system in China, the land transfer fee should not be incorporated into the property tax, otherwise the land market and even the real estate market in our country will be completely rebuilt. Property tax levy is still facing many obstacles, such as residents with low capacity, information resources can not be shared and tax simplification and integration difficult, the recent implementation is unlikely.