| 论我国现行土地制度对物业税的影响 |
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| 引用本文： | 奚卫华. 论我国现行土地制度对物业税的影响[J]. 北京市经济管理干部学院学报, 2011, 26(1): 40-43 |
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| 作者姓名： | 奚卫华 |
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| 作者单位： | 北京经济管理职业学院,北京,100102 |
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| 摘 要： | 本文基于土地所有权与土地使用权可以相对分离,土地使用权具有物权特性,土地使用权人享有相应期限内的土地收益权,对土地使用权课征不动产税可以弥补土地出让制度的缺陷,可以规范中央与地方的财政分配关系等方面的分析认为,虽然中外土地制度存在差异,但是中国土地公有制并不能成为开征不动产税的障碍。
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| 关 键 词： | 土地制度 物业税 土地所有权 土地使用权 物权 |
On the Influence of China's current land system to the real estate tax |
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| XI Wei-hua. On the Influence of China's current land system to the real estate tax[J]. Journal of Beijing Institute of Economic Management, 2011, 26(1): 40-43 |
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| Authors: | XI Wei-hua |
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| Affiliation: | XI Wei-hua(Beijing Institution of Economics and Management,Beijing 100102,China) |
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| Abstract: | There's a heated debates about real estate tax levying on land-using right under China's public land ownership.This paper analyzed the differences between China and other countries(or regions) in this area,and then analyzed the influence of public land ownership to the real estate tax.The key point is that China's public land ownership would not be an obstacle to have the real estate tax owing to the relative separation between the land ownership and land-using right,the owner rights to benefit from the lan... |
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| Keywords: | land system real estate tax land ownership land-use right property |
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