对我国开征物业税地研究.pdf

THE RESEARCH OF IMPOSED THE PROPERTY TAX IN OUR COUNTRY ABSTRACT The Chinese Communist Party 16th Third Session, held in Octorber of year 2003 clarified: “in order to implement the tax innovation of the construction both in the cities and the towns, the property tax on the real estate will be imposed with the consistent regulation when it has enough condition.” From then on there are various discussions regarding it. These discussions mainly include when to impose, whom to impose and the main frame for property tax. As many people of different social levels take part in these discussions such as famous professors, the academician of the Academy of Science, CEO of the real estate enterprise, managers of administrative departments etc. which can show the whole society pay much attention to it. First of all, I’d like to introduce the background of the property tax, and meanwhile I’d like to emphasize the purpose and the meaning of research. Second I will give my own opinion regarding the purpose of imposing the property tax through its definition. And then for the framework of Property tax which disputed a lot will be discussed in this article also, combining with the abundant data and the experts’ opinions I will also present my own opinion. In article the current situation of the property tax in our country will be referred. On the basis of the experience of Property tax in foreign countries, combined with the status in our country and the analysis of the writer, the factor of property tax such as taxpayer, arrange, basic tax rate and the tax relief policies will be defined. As the occasion and the impersonality condition will influence the time of imposing Property