对我国开征物业税的思考

改革现行房地产税费,开征物业税是我国未来税制改革的一项重要的内容。首先阐述了物业税的概念以及开征物业税的时代背景和必要性,接着分析了物业税的征收范围、征收依据、税率的确定等问题以及该实施怎样的税收优惠,最后提出了对我国实施物业税的几点看法和建议。。

Thinking on Beginning to Collect the Realty Tax in Our Country

It is an important part of tax system reform in the future for our country to reform the present real estate tax rate and collect the realty tax.Firstly,this paper states the concept of realty tax and the background and necessities of collecting the realty tax and then analyses the collection range,evidence and the tax rate and how to develop the tax preference.At last this paper puts forward some ideas and suggestions on collecting realty tax in our country.