| 论物业税与现行房地产税收的关系 |
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| 引用本文： | 奚卫华.论物业税与现行房地产税收的关系[J].北京市经济管理干部学院学报,2010,25(2):35-39. |
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| 作者姓名： | 奚卫华 |
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| 作者单位： | 北京经济管理职业学院,北京,100102 |
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| 摘 要： | 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。
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| 关 键 词： | 物业税 房产税 城镇土地使用税 土地增值税 |
Study on the Relationship between Property Tax and Current Real Estate Tax |
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| XI Wei-hua.Study on the Relationship between Property Tax and Current Real Estate Tax[J].Journal of Beijing Institute of Economic Management,2010,25(2):35-39. |
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| Authors: | XI Wei-hua |
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| Institution: | XI Wei-hua (Beijing Institute of Economic Management,Beijing 100102,China) |
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| Abstract: | Current price of real estate is remaining at a high level,governments take various measurements to control the price.One of the most concerned measurements from the governments is property tax.The relationship between property tax and current real estate tax should be handled properly in the process of taking property tax.Many experts and scholars analyze this problem from different angles.The author believed that house duty,land holding tax,urban maintenance and construction tax,extra charges of education ... |
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| Keywords: | property tax house duty land holding tax land value increment tax |
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