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物业税近几年已成为我国房地产税收制度变革的重要目标,我国物业税之所以改革是因为其房地产改革的背景存在很多的弊端,已经不适应房地产市场的稳健发展。而物业税的颁布正顺应了我国市场经济的发展。毋庸置疑,我国对有关现行房地产税费的改革势在必行。本文首先对我国物业税税制的理论概况进行阐述,分析了我国现阶段房产税收制度其存在的缺陷,由此引出我们国家现在实行的房产税收制度变革和物业税收开征的可行性和重要性分析及实际意义。
In recent years, the property tax has become an important goal of the real estate tax system reform in our country. The reason why the property tax reform in our country is because of the drawbacks of the real estate reform has not met the steady development of the real estate market. The promulgation of property tax is in line with the development of China’s market economy. There is no doubt that our country is imperative to reform the current real estate taxes and fees. This paper firstly expounds the general situation of the property tax system in our country and analyzes the defects of the real estate tax system at the present stage in our country. Then it analyzes the feasibility and importance of the real estate tax system reform and property tax levying in our country. Practical significance.