摘要
物业税作为一种即将开征的税收政策,是我国税费改革的一项重要举措。本文主要阐述了我国开征物业税的构想与思路,在此基础上,进一步指出了我国开征物业税过程中亟待解决的产权不明晰,物业税率难确定,房产评估机构不健全,公民纳税意愿淡薄等矛盾和问题。最后,提出了明晰土地产权,理顺产权关系,建立科学的房屋产权信息公示和查询系统,建立完善的物业税评估体系,健全物业税必备的法律法规,改革我国现有税种,合理设置物业税计税依据,调动地方政府积极性等一系列的建议。期望此文能对我国物业税的顺利开征提供一些有益的参考和帮助。
As a tax policy to be levied,property tax is an important policy of Chinese taxation expenses.This paper mainly elaborates the assumption and thoughts of leving property tax in China,on this basis,points out contradictions and problems to be solved urgently including vague property right,the confirmation of property tax rate,the imperfect property assessment agency and citizen's weak awareness of taxpaying,etc.At last,this paper puts forward suggestions on making clear land property right,sorting out property relation,establishing scientific system of property right publication and referral information,setting up perfect property tax assessment system and perfect legal regulations,reforming present tax types,setting up reasonable property tax basis and motivating local government's enthusiasm etc in expectation to provide references and help for the smooth leving of property right in China.
出处
《内蒙古财经学院学报（综合版）》
2010年第2期129-132,共4页
Journal of inner Mongolia finance and economics college
关键词
物业税
国际经验
构想与思路
建议
property right
international experience
assumption and thoughts
suggestion
