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本文探讨了中国物业税税制的问题以及现阶段开征物业税的难点,进而在梳理国外物业税制经验的基础上,提出中国物业税税制设计的对策建议。笔者认为,我国目前开征物业税困难重重。这与我国现行的土地批租制度、税费并存制度、不健全的财产评估制度等因素都有关系。
This article explores the issue of property tax in China and the difficulties of levying property tax at the present stage. Based on the experience of property tax in foreign countries, the author puts forward the countermeasures and suggestions on the taxation of property tax in China. The author believes that China’s current property tax levy difficult. This is related to the current land leasing system in China, the coexistence of taxes and fees, and the incomplete property evaluation system.