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在近几年房价飙升的现象背后,人们逐渐发现我国房地产制度的不完善和市场的不成熟。鉴于房地产业渐渐成为我国经济的重要组成部分,各种原因所导致的房地产投资、投机性需求逐渐将房地产泡沫吹大,专家学者不得不采取措施,提出了物业税的概念。本文主要综述了各学者对于物业税的概念的界定,物业税的开征在防止土地投机性交易方面的意义,并明确了我国开征物业税的目的和存在问题,以帮助物业税的合理开征和税收制度的完善。
Behind the phenomenon of soaring house prices in recent years, people gradually find that the real estate system in China is imperfect and the market is immature. In view of the real estate industry becoming an important part of our economy, real estate investment and speculative demand caused by various reasons gradually blow up the real estate bubble. Experts and scholars have to take measures and put forward the concept of property tax. This article summarizes the scholars’ definition of the concept of property tax, the introduction of property tax in the prevention of speculative trading of land, and clarifies the purpose and existing problems of property tax in our country to help the reasonable introduction and taxation of property tax The system is perfect.