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我国房地产行业的发展和税费改革,使得物业税的开征提上议程。本文介绍了我国房地产行业的税费结构,提出了物业税制要素构成的具体建议,探讨了开征物业税将会带来的影响。
The development of China’s real estate industry and the reform of taxes and fees made the introduction of property tax on the agenda. This paper introduces the tax structure of real estate industry in our country, puts forward concrete suggestions on the composition of property tax system, and explores the impact of the introduction of property tax.