摘要
借鉴世界各国普遍的做法,我国应开征物业税。目前开征物业税涉及改革土地出让金制度、调整相关部门利益格局、产权不明晰、房产评估体系以及新旧房产的区别处理等一系列问题的约束。要使物业税能够顺利开征,应该推行土地年租制、改革部分现行税制、清理房地产收费、健全财产登记制度、完善房地产价值评估体系、合理确定税负水平、区别对待新旧房。
I think the property tax should be levied in China by using the common practice of other countries in the world. The levy of property tax involves a series of problems, like the reform of land transferring fee system, the adjustment of relevant department pattern of interests, the unclear property right, property assessment system, the difference between the new and old real estate, and so on. In order to levy the property tax successfully, we should implement pension system of land, reform some existing tax system, clean up the real estate charges, perfect the property registration system, improve the real estate value assessment system, define the level of tax burden rationally, and treat the new and old real estate fairly.
出处
《南昌大学学报（人文社会科学版）》
北大核心
2007年第6期42-46,共5页
Journal of Nanchang University(Humanities and Social Sciences)
关键词
物业税
房地产
约束条件
《物权法》
property tax
real estate
constraints
＂ Real Estate Right Law＂
作者简介
黄兴磊（1971-），男，江西丰城人，讲师，从事思想政治教育研究；
伍云峰（1971-），男，江西南昌人，助理研究员，2004级财政学专业博士生。
