我国物业税开征的政策研究.pdfVIP

中文摘要 房地产业是我国国民经济的重要支柱产业，房地产业的健康发展是国民经 济持续稳定增长的重要支撑点之一，而合理的房地产税收制度对房地产业健康 发展起着重要作用。我国现行的房地产政策是1994年税制改革后基本成型并沿 用至今的，存在诸多缺陷，明显落后于房地产市场的现实需要。随着我国房地 产经济蓬勃发展，社会财富迅速聚集其中。为引导房地产市场的健康发展，政 府采取了多种宏观调控措施，并在 2003 年十六届三中全会中明确提出：“实施 城镇建设税费改革，条件具备时对不动产开征统一规范的物业税，相应取消有 关收费。”2005年10月召开的中国共产党第十六届中央委员会第五次全体会议 通过的《中共中央关于制定“十一五”规划的建议》中明确提出要稳步推行物 业税。 本文首先指出我国房地产相关税收的现状和存在的主要问题，然后介绍物 业税在国内的实践及开征物业税过程中将面临的困难，接着借鉴其它国家和地 区物业税制的成熟经验，通过税种、税率、纳税对象等要素分解，对该经验进 行归纳总结，提炼出对我国物业税设计和开征的启示，然后在经验借鉴的基础 上，结合我国的具体国情，从税制要素、配套措施、制度以及相关实施细节等 方面入手，提出我国物业税的设计方案，最后分析和预测物业税的开征对中央 及地方政府、房地产业以及国民等各方利益体的影响。 希望本文能够对我国物业税的启动、税制设计以及相关配套政策的制订起 到一些积极的促进作用。 关键词：房地产税；物业税；税制要素；税制设计；改革建议 Abstract The real estate is a major pillar industry of our national economy, the healthy development of the real estate industry is sustained and stable growth of one of the important support points. Reasonable real estate tax system to play an important role in the healthy development of the real estate industry. Chinas current real estate tax reform policy in 1994 and still in use after the basic shape, and its many flaws, visible behind the reality of the real estate market needs. But with China now booming real estate economy, the rapid accumulation of social wealth of which. In order to guide the healthy development of the real estate market, the Government has taken a variety of macro-control measures, and Plenary Session in 2003 clearly stated: the implementation of urban construction tax reform, when conditions are ripe for the introduction of a standardized real property tax, corresponding to cancel the charges. held in October 2005 Central Committee Communist Party of China adopted at the fifth plenary session, CPC Central Committee on the Eleventh Five Year Plan recommendations made it clear to the steady implementation of the property tax. This paper points out the s