征收物业税可行性解说.doc

摘 要 早在2003年10月中共十六届三中全会通过的《中共中央关于完善社会主义市场经济体制若干问题的决定》，就指出：“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。”从此之后，物业税成为我国社会各界关注的热点话题，2007年10月，国税总局和财政部批准天津、河南、安徽、福建四省市为模拟评税试点省份，至此，包括首批批准的北京、重庆、江苏、宁夏、深圳、辽宁，已经有十个省市开始物业税“空转”运行。 开征物业税不仅能保证地方政府财政收入、深化分税制改革，而且能够完善房地产税收制度、调节收入差距，平抑房地产过度投机的行为，并促进我国经济平稳健康发展。本文阐述了物业税的基本理论和国外物业税研究现状，通过我国房地产税收制度和国外物业税制度的对比，借鉴国外开征物业税的成功经验，对我国开征物业税的必要性和可行性进行论证，同时，还讨论了开征物业税面临的问题及相应的配套解决措施。我国实行“依法治国”的国策，大力推进财政税收制度的改革，这个过程中，房地产税的改革显得尤为重要。 关键词：物业税 必要性 可行性 解决措施 ABSTRACT Back in the Decision of the Central Committee of the Communist Party of China on Strengthening and Improving the Socialist Market Economy System in October 2003 by the Third Plenary Session of the Sixteenth CPC , pointed out: When implementing urban construction tax reform and other conditions met, Standardized on immovable tax levy , and to repeal the fees. Since then, the community of property taxes become hot topics of concern . The SAT and the Ministry of Finance approved Tianjin, Henan , Anhui, Fujian, four pilot provinces for the simulation of assessment provinces , so far, including the approval of the first batch of Beijing, Chongqing , Jiangsu, Ningxia , Shenzhen, Liaoning , has 10 provinces and cities began to property tax idle operation , in October 2007 . Meanwhile, the property tax will not only ensure that local government revenue , deepen the reform of the tax system , but also to improve the real estate tax system , adjust the income gap, curb excessive speculation in the real estate act , and to promote stable and healthy development of Chinas economy . This paper describes the basic theory of property tax study abroad and the status of the property tax , real estate tax system by comparing our country and abroad, the property tax system , learn from foreign experience in successful property tax levy .The necessity and feasibility of our property tax levy to demonstrate Meanwhile, also discussed the issue of property tax levy faced and corresponding supporting solutions.