摘要
本文认为,我国现行城建与房地产税费制度存在收费不合理、重交易轻保有、税收规模小、内外有别、计税依据不合理、税基窄等问题。而开征物业税有利于促进地方经济结构调整,合理均衡土地收益;有利于房地产市场的规范化及房地产业健康发展;有利于扩大税基,减少不规范与腐败问题;有利于构建和完善我国财产税体系,是协调税费分配关系,完善地方税体系,促进城建与房地产业健康发展的有效途径。因此,应进行税费改革,在遵循收入稳定、保护民生、科学发展、设计合理等原则的前提下,开征统一规范的物业税,并就征收范围、纳税人和课税对象、计税依据、税率、减免税、管理权限等物业税要素进行科学合理的设计。
The author maintains that there are some problems with China＇ s current construction and real estate tax system. Levying property tax will be beneficial for us to promote local economic restructure and rationally balance land profit. It will be beneficial for the standardization of real estate market and the sound development of this industry. And it will be beneficial for us to establish and improve China＇s property tax system. So, we should promote the reform in tax and fee system on the precondition of following the principles of scientifically developing and rationally designing.
出处
《中国流通经济》
CSSCI
北大核心
2006年第3期28-31,共4页
China Business and Market
关键词
物业税
税费改革
税制要素
税基
property tax
reform in tax and fee
factors of tax system
tax base
作者简介
蔡芝儿（1970-），女，浙江省宁波市人，广东肇庆学院财经系副教授，主要研究方向为国家税收．
