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在国家整个税制改革和房地产调控的大背景下,开征物业税意义重大。物业税的开征可解决我国现行房地产税收体制存在的诸多问题,发挥税收的财政收入来源和调节社会财富分配的作用,促使资源的优化配置和合理利用。当前应做好相关基础工作,为物业税的出台创造有利条件。
In the country’s entire tax reform and real estate control background, the introduction of property tax is of great significance. The introduction of property tax can solve many problems existing in the current tax system of real estate in our country, give full play to the source of fiscal revenue and adjust the distribution of social wealth, and promote the optimal allocation and rational utilization of resources. At present, relevant basic work should be done to create favorable conditions for the introduction of property tax.