摘要
"物业税"一词最早在我国被正式提出是在中国共产党十六届三中全会上通过的《中共中央关于完市场经济体制若干问题的决定》之中。该文件明确提出了:"实施城镇化建设税费改革,条件具备时对不动产开征统一规范的物业税,相应取消有关收费"。目前,世界上大多数成熟的市场经济国家都对房地产征收物业税,并以财产的持有作为课税前提、以财产的价值为计税依据,而在我国,物业税仍主要停留于理论层面,只在几个试点城市空转运行,关于物业税开征的利弊争论一直存在,是否开征物业税以及如何征收都是尚待解决的难题。
＂Property tax＂ was first put forward in our country was officially in the Communist Party of China adopted at the Third Plenary Session 10 of the ＂End of the CPC Central Committee on the issue of market economic system, a number of decisions＂ The document made clear that： ＂the implementation of tax reform urbanization, when conditions are ripe for the introduction of a standardized real estate property tax, the abolition of the fees accordingly.＂ At present, most of the world＇s mature market economy countries are levied on real estate property tax and property tax as a precondition for holding to the value of property tax basis, and in our country, the property tax remains the main stay in the theory level, only a few pilot cities in the idling operation, on the pros and cons of the introduction of property tax debate has been whether and how the introduction of property tax collection problems are yet to be resolved.
出处
《企业技术开发》
2009年第8期141-142,共2页
Technological Development of Enterprise
关键词
物业税
土地征收
评估
土地出让金
property tax
land acquisition
assessment
land transfer payments
