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本文认为,物业税制度设计应和城镇政府社区公共管理、公共服务能力相匹配;应将保证普通市民“居者有其屋”列为制度设计首要因素,关注弱势群体利益;在我国城镇社区试行财政自治制度,由所在区域居民参与决定物业税税率的调整;建立适合我国国情的物业税评估争议处理机制,维护纳税人的合法权益。
This paper argues that the property tax system should be designed to match with the public administration and public service capabilities of urban government communities. It should be listed as the primary factor in system design to ensure that ordinary citizens have “home ownership” and pay attention to the interests of disadvantaged groups. In the trial implementation of urban communities in China Financial autonomy system, by the residents in the region to participate in the decision to adjust the property tax rate; property tax assessment to establish suitable for China’s national conditions assessment dispute handling mechanism to safeguard the legitimate rights and interests of taxpayers.