| 物业税开征的先决条件之一:房地产产权制度的改革与完善 |
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| 引用本文： | 温来成.物业税开征的先决条件之一:房地产产权制度的改革与完善[J].涉外税务,2008,241(7). |
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| 作者姓名： | 温来成 |
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| 作者单位： | 中央财经大学公共管理研究中心,北京,100081 |
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| 摘 要： | 明晰的房地产产权关系以及相应完善的管理制度是开征物业税不可缺少的重要条件。本文探讨了物业税与房地产产权管理的一般关系,针对我国房地产产权管理现状存在的问题,提出了开展房地产产权登记普查、逐步统一城乡房地产产权管理制度等政策建议。
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| 关 键 词： | 物业税 房地产 产权 |
A Prerequisite for Starting to Levy Real Estate Tax:Further Reform of Property Rights System |
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| Laicheng Wen.A Prerequisite for Starting to Levy Real Estate Tax:Further Reform of Property Rights System[J].International Taxation In China,2008,241(7). |
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| Authors: | Laicheng Wen |
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| Institution: | Laicheng Wen |
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| Abstract: | It is a prerequisite for starting to levy real estate tax to construct definite property orders and corresponding efficient administrations. Based on an analysis of relationship between real estate tax and property administration, aiming at current issues in property administrations, this paper suggests conducting a general investigation into property right registration, progressively uniting property admin-istrations in both urban and rural areas so as to clear away obstacles for starting to levy real estate tax. |
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| Keywords: | Real estate tax Real estate Property right |
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