摘要
物业税的开征有利于国家税收体制的完善,促进房地产行业的健康发展。但我国目前开征物业税面临着基础条件不完善,物业税抑制房价难有成效,地方财政困难,以及得不到各阶层的认可等问题。对策是建立科学严谨的物业税收体系并使其过程公开化、透明化,建立完善的房地产评估体系,做好地方政府的工作,并控制房价和平衡贫富差异等。
The imposition of property tax is conductive to the improvement of national tax system and the healthy development of the real estate industry.Currently,based on imperfect conditions,some problems,such as the ineffective measures on housing price,local financial difficulties and lack of recognition at all levels,are still exists.However,some feasible measures,including the establishment of open and transparent rigorous scientific process of the property tax system,improvement the property assessment system,controlling the housing price and balance between poor and rich people,which are benefit for the local government,are put forward.
出处
《湖南工业大学学报（社会科学版）》
2011年第3期7-10,共4页
Journal of Hunan University of Technology(Social Science Edition)
关键词
房地产
物业税
税收体制
real estate
property tax
tax system
