| 影响物业税开征的法律因素及其制度设计 |
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| 引用本文： | 陈晴.影响物业税开征的法律因素及其制度设计[J].现代财经,2006,26(5):73-77. |
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| 作者姓名： | 陈晴 |
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| 作者单位： | 重庆大学法学院,四川重庆400046 |
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| 摘 要： | 开征物业税是优化税种结构、完善财产税制的重要契机，符合我国国情并遵循税法基本原理。通过分别研究现行的农村土地、城镇房屋产权、不动产评估等法律制度对物业税的征税范围、征税对象压计税依据所产生的影响，进行物业税制度的设计。
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| 关 键 词： | 物业税 农村土地制度 城镇房屋产权制度 不动产评估制度 |
| 文章编号： | 1005-1007（2006）05-0073-05 |
| 收稿时间： | 2005-11-10 |
| 修稿时间： | 2005年11月10 |
On Several Law Problems of Influence on Collection of Estate Tax and Countermeasures |
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| Chen qing.On Several Law Problems of Influence on Collection of Estate Tax and Countermeasures[J].Modern Finance and Economics(Journal of Tianjin University of Finance and Economics),2006,26(5):73-77. |
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| Authors: | Chen qing |
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| Abstract: | Collection of estate tax which ought to accord with the actuality of china and follow the basic law rule is important chance to optimize tax configuration and perfect property taxation system. Separate Analysis and research to infection interrelated with area. object and base of testate tax by country ground system, property right system of building in town, realty evaluation system, system, put up design for estate tax system. |
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| Keywords: | estate tax country ground system property right system of building in town realty evaluation system |
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