关于解决我国物业税“空转实”难点问题的研究

目前，我国“空转”物业税的计税依据是房产评估价的70％，而“房产评估价”与房产的房龄、朝向、装修状况、周边设施等多个因素相关，致使评估工作复杂，税收的公平与效率难以体现。基于此，文章提出了以“房产原值”为基础上浮一定比例为“空转”物业税计税依据的全新观点，并从税收公平与效率的视角对这一观点进行了可行性分析。

The Research on the Difficulties of Implementation of Taking the Real Estate Tax in China

Nowadays,a simulated real estate tax in China is based upon the 70% of the estimated value of a property.However,the value estimation of a property is very complicated,which will be affected by many factors,such as property age,location,furbish conditions,the facilities around and so on.Therefore, the fairness and efficiency in tax-taking is difficultly carried out.A new proposal has therefore been presented in the paper.The basis of a simulated real estate tax is suggested as the original value of a proper...