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物业税可行吗?
引用本文:白彦锋.物业税可行吗?[J].经济管理,2007(9):80-82.
作者姓名:白彦锋
作者单位:中央财经大学财政与公共管理学院,北京100081
摘    要:物业税作为一种财产税,具有其自身的特征。未来我国在物业税的设计过程中需要考虑多种因素,规避相关风险,否则很可能使得现在的高房价变成未来的高额物业税。

关 键 词:房产  物业税  调整  税收风险
文章编号:1002-5766(2007)09-0080-03
修稿时间:2007-01-29

The Reform of the Property Tax in China
BAI Yan-feng.The Reform of the Property Tax in China[J].Economic Management,2007(9):80-82.
Authors:BAI Yan-feng
Institution:Central University of Finance and Economics, Beijing, 100081, China
Abstract:We are now pushing forward the property tax reform to tackle the problem in the real estate industry. However, the property tax, especially on the real estate, has its own characteristics. We should set up some limits on the upcoming property tax and avoid the tax risk.
Keywords:property tax  adjustment  tax risk
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