关于物业税开征的方案设计与模拟测算

从物业税的概念入手,借鉴发达国家和地区在征收物业税方面的成功经验,并结合我国的现实国情,设计出物业税税收方案,然后对四个典型物业进行了模拟测算,通过测算发现该方案具有良好的市场调节功能,能够抑制过分房产投资或投机,对普通物业主影响却比较小,以期对物业税政策制定和实施起到一定的借鉴意义。

Study of Project Design for Property Tax Imposition

The paper first introduces basic theories of property tax,and success ful experiences in the collection of property tax from the developed country and regions.Then taxation pattern combined with national specialty are put forward.At last,we do simulation and calculation on four representative real estates,find its good function in market regulation which can suppress the excessive investment or congenial in real estate etc.So the methods would be helpful for implementing taxation.