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开征物业税是重构我国房地产保有环节税制和完善现行财产税制的现实选择。但物业税制的设计是一项复杂的系统工程,必须结合国情,重点解决四个方面的问题:一是统筹协调物业税与其他房地产税种关系,简化房地产税制;二是拓宽物业税课税范围,提供充足税源;三是科学计征物业税,实现物业税的有效征管;四是遵循“循序渐进,区别对待”的原则,确保物业税制顺利推行。
The introduction of property tax is a realistic choice to reconstruct our country’s real estate ownership link tax system and improve the current property tax system. However, the design of the property tax system is a complicated systematic project. We must combine the national conditions and focus on four aspects: first, to coordinate the relationship between the property tax and other real estate taxes, and to simplify the real estate tax system; secondly, to broaden the scope of the property tax, Provide a sufficient source of tax revenue; third, scientifically attribute the property tax to achieve the effective collection and management of property tax; fourth, follow the principle of “gradual and differentiated treatment” to ensure the smooth implementation of the property tax system.