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关于我国开征物业税的理性思考
引用本文:钟群,李惠芹.关于我国开征物业税的理性思考[J].商业经济(哈尔滨),2008(9):38-39.
作者姓名:钟群  李惠芹
作者单位:[1]江西蓝天学院商贸系 [2]江西蓝天学院经管系,江西南昌330098
摘    要:目前,我国国内房地产税的征收情况比较混乱,房地产税制不统一,税费项目繁多且负担偏重。同时,我国还普遍存在着产权关系不明、房地产价值评估体系不健全、法律法规不完善等问题,在这种情况下开征物业税,必将对房地产行业、购房者、政府和金融机构等都产生重大影响。为了建立一个科学有效、公平稳定的物业税制度,优化资源配置、调节贫富差距、优化现行税收政策,必须完成相应的立法工作,完善土地管理制度,建立相关部门紧密配合的协调制度,从而为房地产税收的课征创造良好的环境。

关 键 词:物业税  房地产税制  理性思考

Rational Thinking on Collecting Property tax in China
ZHONG Qun,LI Hui-qin.Rational Thinking on Collecting Property tax in China[J].Business Economy,2008(9):38-39.
Authors:ZHONG Qun  LI Hui-qin
Institution:ZHONG Qun, LI Hui-qin
Abstract:Now in China, the collection of real estate tax is disordered due to different real estate taxation, various tax items and heavy tax burden. At the same time, there exist a series of problems - unclear in property relationship,, imperfect in evaluation system on real estate value and relevant laws and regulations, etc. In this case, collecting property tax will affect estate industry, buyers, government and financial organizations greatly. Hence, we need tO create better environment for collecting property tax through establishing a scientific, effective, fair and stable property tax system, optimizing resource allocation and current tax policy, adjusting the poverty gap, finishing relevant legislations, improving land management system, and building coordination system between related branches.
Keywords:property tax  real estate tax system  rational thinking
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