房地产课税估价在物业税课征中的应用

物业税是一种财产税,在理论上具有调节贫富差距的公平功能。公平,合理的计税依据将有助于物业税发挥此功能。本文论述了国内外现行的房地产税政策,并对房地产课税估价在确定物业税计税依据中的应用提出构想。     

我国开征物业税的相关问题探究

物业税的开征势在必行,厘清物业税的内涵,对我国开征物业税的难点问题的研究进行分析与评述,有助于物业税设计在坚持税收法定原则、公平与效率相结合的价值取向下,着重解决土地出让金制度化改革、征税对象的界定、税基的评估以及税率设定、过渡期内优惠制度设计等难点问题。     

对物业税改革的探讨

我国现有不动产相关税收存在征税范围狭窄,税基覆盖不全,多税同源,税负偏重,设计不合理,税收负担不公平等弊端,开征物业税是不动产财产税改革的方向。物业税改革的主要内容是合并税费,拓展税基,壮大税源,改变计税依据。物业税的推行需建立房地产评估制度、房地产登记制度、物业税协税护税网络等配套措施。     

我国物业税开征问题的探讨

物业税作为地方政府对不动产征收的一种税，世界上大多数国家和地区对物业税进行了征收。物业税的开征可以增加地方政府的收入，一定程度上抑制房价的上涨，减小贫富差距，促进社会公平。同时，开征物业税会增加房屋的使用成本增加和增加土地的投机性，还会产生旧房的重复征税问题。但这些问题可以通过合理划分税权，加强征管来加以解决。     

关于开征物业税的必要性与效应分析

近两年全国大部分地区房价涨势明显,影响到社会公平与和谐,开征物业税的呼声又高涨起来。本文对开征物业税的必要性与开征后产生的效应进行了一些探讨。认为物业税不会对房价的上涨产生明显的抑制作用。物业税的构建主要定位在解决经济社会快速发展中因资源占用、利益分配失衡所带来的收入不公、影响可持续发展,降低金融风险,以及房地产保有环节税制的完善上。同时对房地产市场及其相关评估行业将带来积极的影响     

论我国物业税的功能定位

近几年来,物业税改革引起人们的广泛关注,人们寄希望于通过开征物业税来降低房地产价格,增加地方财政的收入。通过分析国内对于物业税功能的各种观点,结合国情提出了物业税的功能定位。     

探讨物业税的目的及其构成

物业税可能达到的目的有：增加地方财政收入;优化资源配置;促进公平;调节收入分配;调控房地产市场;有利于转变政府职能。物业税应只并入房产税和城市房地产税,取消土地使用税,此外不再牵扯其他房地产税费。     

物业税制度评析

物业税制度是财产税制度中的一项专门制度,是房屋财产税,其产生和发展以财产税制度的产生和发展为前提。物业税制度在世界各国有着悠久的发展历史,但我国的物业税正处在酝酿阶段。本文从物业税的功能、特点、与世界各国物业税的比较等多个角度阐述了我国     

调整物业税征税对象的相关思考

物业税设计是目前的研究热点。本文认为,物业税征税对象应该包括全国各地的全部住房,具体操作时应建立"中国住房产权信息网",增加"全国公民身份证号码查询服务中心"功能,以户为单位实行全国各地房产合计征收物业税。同时建议每户免征一套普通住房、减半征收第二套普通住房的物业税。     

关于开征物业税的思考

我国正处于试点开征物业税的阶段,从试点到全国统一实施,物业税真正面向普通市民,可能还有相当一段路要走.但无论是与国际接轨,还是完善我国城镇建设与房地产开发,开征物业税都将是大势所趋,势在必行.必须以公平和效率为原则,不断的完善我国房地产业的税制结构,将税收工具合理运用到房地产业当中,与市场机制相结合,有效发挥国家的宏观调控职能,指引房地产业健康繁荣发展,进而缩小整个社会的贫富差距,为我过最终实现构建社会主义和谐社会奠定基础.     

Property Tax Rate Changes and Rates of Development

Theoretically, unanticipated and anticipated property tax rate increases should reduce and increase, respectively, residential development rates. A discrete-time event history analysis of 224 originally undeveloped parcels presents a first empirical test. Property tax rate changes one year in the future are anticipated; increases strongly increase the probability of development in the current year. Rate increases in the current year reduce the probability of development in the current year but with somewhat less certainty, probably because they are only partially unanticipated. Accordingly, pre-announced property tax increases might accelerate the underlying rate of development as effectively as would tax concessions.     

我国物业税开征的必要性及难点应对策略

"物业税"一词最早在我国被正式提出是在中国共产党十六届三中全会上通过的《中共中央关于完市场经济体制若干问题的决定》之中。该文件明确提出了:"实施城镇化建设税费改革,条件具备时对不动产开征统一规范的物业税,相应取消有关收费"。目前,世界上大多数成熟的市场经济国家都对房地产征收物业税,并以财产的持有作为课税前提、以财产的价值为计税依据,而在我国,物业税仍主要停留于理论层面,只在几个试点城市空转运行,关于物业税开征的利弊争论一直存在,是否开征物业税以及如何征收都是尚待解决的难题。     

Land Value Taxation in Vancouver: Rent‐Seeking and the Tax Revolt

At the beginning of the 20^th century, Vancouver obtained international acclaim as a “single‐tax” city. Supporters claimed that land value taxation was responsible for the spectacular growth of the city. Even critics believed that it had produced a building boom and declining rents. Yet, over several decades, the system was scaled back and ultimately ended in 1984. This article argues that the property tax revolt can be understood with Mancur Olson's model of collective action. Property owners are better organized than other parties impacted by housing policy because they have financial resources and a salient economic concern in housing. Thus, the special interests of property owners in higher values and unrestricted use prevailed over the interests of tenants and prospective buyers. While the property tax revolt was often articulated in the progressive language of ability to pay, when confronted with progressive counterarguments, it collapsed into explicit arguments for rent‐seeking.     

关于物业税税基批量评估体系的版块区片划分的实证探究

物业税的改革立法是我国房地产发展改革的大势所趋。物业税税基的评估体系建立是近年来的正在热议的课题。建立物业税税基批量评估体系,自然地引出了划分评估区域版块及区段的概念。以往对划分版块和区段的研究仅限于对概念描述和理论的分析,对版块及区段划分的实证研究较少。以大连市作为实证研究的对象,通过对大连市区进行板块及区段的划分,为批量评估体系的研究提供基础的理论及数据支持。在进行版块和区段划分的同时,找出了影响房地产价格的各种宏观及微观的影响因素,利用房地产传统的估价方法,评估出版块及区段的基准价格,为批量评估的进一步研究工作提供了一定的实践经验。     

Property Tax Circuit Breakers Reconsidered: Continuing Issues Surrounding a Popular Program

A bstract . Property tax circuit-breaker programs—provision for tax relief for selected groups of the population believed to be adversely affected by rising state and local taxation on residences—exist in 30 states and the District of Columbia. They are still in controversy. The best available evidence on some of the basic issues being debated is considered in an effort to evaluate their policy implications. The device is found to be desirable and, if the residential property tax were regressive in certain respects, a move in the direction of tax equity. "Current income" is found more useful in determining eligibility; net worth tests would be difficult to apply. Relief for tax burdens above an acceptable share of household income is preferable to one based on a sliding scale formula. However, the tendency dearly is to liberalize benefits. This creates the danger of eroding the tax base.     

IMPLEMENTING PROPERTY TAX REFORM IN DEVELOPING COUNTRIES: Lessons from the Property Tax in Indonesia1

Indonesia is currently undergoing a major property tax reform. The reform has been undertaken in two steps. First, a new Land and Building Tax was enacted in 1986. This new law dramatically simplified the property tax structure and replaced seven different land-related taxes. Second, the Government initiated a major institutional exercise to strengthen property tax administration. This resulted in a major reorganization of the tax department, the adoption of a “collection-led” implementation strategy, and the introduction of an innovative payment point collection system (SISTEP). Since the enactment of these legal and institutional reforms, property tax revenues have increased dramatically from Rp.154 billion in 1985/86 to over Rp.900 billion in 1991/92. Collection efficiency has improved and enforcement activities have resulted in a historic property seizure for property tax delinquency in October 1991. This paper analyzes the results of the Indonesian property tax reform and identifies lessons for developing countries interested in strategically implementing property tax reform.     

The Michigan Circuit Breaker and its Impact on the Incidence of the Property Tax

A bstract . In the absence of any program of property tax relief , the relationship between homestead property values and household incomes in Michigan introduces an inherent bias towards regressivity into the property tax. Analysis of a sample of 15,620 owner-occupied households showed a tax relief program, called the Michigan Circuit Breaker , and in particular the special relief afforded to taxpayers 65 and over ( senior citizens ), to be highly effective in reducing this inherent regressivity in the tax. As a result of the circuit breaker, this tendency towards regressivity in the property tax is effectively offset to the extent of producing near proportionality in the incidence of the tax as applied to owner-occupied housing.     

Challenges to the Ideal Property Tax

A bstract . In the 19th century state-appointed tax revision commissions began to influence the reform of the property tax. By 1893, some 28 commissions had been appointed. Their remarkably similar calls for reform set the parameters for much of the academic research in the 20th century when this tax instrument was transformed from a local tax to a federal-state-local exaction. As now administered, the property tax is no longer a unified tax. Separate assessment criteria make it a tax on mines, utilities, business property, household personalty and on housing. The latter is modified in different ways by homestead exemption (41 states), circuit breakers (50 sates) and use of classified schedules (17 states). Along with unprofessional and inaccurate assessments as well as politicized assessment practices, this has changed the tax to a general title for disparate fiscal activities in the 68,000 jurisdictions that use the property tax.     

物权行为独立性：表达与实践——以房屋登记为中心

总体而言，《物权法》规定的基于法律行为的不动产物权变动模式采取了登记要件主义为原则、登记对抗为例外的规定，物权变动与债权变动划清了界限，合意加登记始生不动产物权变动，但此合意单指债权合意还是包含物权合意并不明确，《物权法》中的相关法条对物权行为独立性理论是一种模糊表达。而（谤屋登记办法》中的相关法条能够符合逻辑地解释出物权行为独立性理论，同时，房屋登记中广泛使用的申请表及登记交易实践也支持这种理论。     

论物业税与现行房地产税收的关系

目前房价居高不下,政府调控房地产市场的措施陆续出台,在众多调控措施中,备受关注的一项措施是开征物业税。在开征物业税的过程中,必然会涉及到如何处理物业税与现行房地产税收的关系。对此,专家学者从不同角度发表了各自的看法。本文认为,现行的房产税、城镇土地使用税、城市维护建设税、教育费附加应该并入物业税,耕地占用税应并入土地出让金,土地增值税应该取消或并入物业税,契税应继续保留。我国应该通过正确处理物业税与现行房地产税收的关系,健全房地产税收体系。