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我国类似于物业税的税种有7个:营业税、房产税、城市房地产税、城镇土地使用税、土地增值税、耕地占用税和契税。涉及房地产政策的各种收费项目则是数不胜数。开征物业税,有利于改变地方政府短期行为,为地方政府开辟长期稳定的财税渠道;合理引导消费,优化资源配置;调节贫富差距等。两个认识误区:物业税的征收可以平抑房地产价格;土地出让金应列于物业税之外单独征收。适时开征物业税的配套措施:健全税收立法制度;健全房地产价值评估体系。
Our country is similar to the property tax tax has seven: business tax, real estate tax, urban real estate tax, urban land use tax, land value increment tax, cultivated land occupation tax and deed tax. A variety of fees involving real estate policies are numerous. The introduction of property tax is conducive to changing the short-term behavior of local governments, opening up long-term and stable financial and taxation channels for local governments; reasonably guiding consumption, optimizing the allocation of resources; and adjusting the gap between the rich and the poor. Two misunderstandings: the collection of property tax can stabilize the real estate prices; land transfer fees should be listed separately in the property tax levied. Property tax timely introduction of supporting measures: improve tax legislation, improve the real estate value assessment system.