开征物业税的理论分析（Theoretical analysis of levying property tax）.docVIP

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开征物业税的理论分析（Theoretical analysis of levying property tax）.doc

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开征物业税的理论分析（Theoretical analysis of levying property tax）

开征物业税的理论分析（Theoretical analysis of levying property tax） First, the property tax related concepts and characteristics The property tax is one of the annual assessment of property by the owner or user of land, housing, or other property Fixed rate tax collection is one of the most common sources of local government revenue in the world. Tax on real estate by countries Take on general is one in the real estate acquisition, transfer possession of three links, including links, get real Land acquisition, real estate development, etc., mainly refers to the transfer of real estate, gift, inheritance, separation and analysis The property of a property that is held continuously. Tricyclic tax assignment the balanced and healthy development of the real estate industry is Guarantee. In March 20, 2005, Vice Minister of finance Xiao Jie attended the China Development Forum Clearly pointed out that the next period of time will focus on promoting property tax reform. Property tax is a tax on the stock of wealth, so most countries refer to it as property tax, According to the international experience of the practice of property tax system, the property tax of property tax mainly includes the lesson of the value of the land The tax, the tax on the overall value of the property and the land, is characterized by the premise that the property is held as a tax, On the basis of the value of the property. Therefore, the establishment of the property tax system is not based on the land private ownership system, That is, private ownership of land ownership is not a necessary condition for levying property tax, as long as it is in the state-owned land economy The land use right has the value, then has the condition which prepares the lesson to levy the property tax, thus, in our countrys current land system F, land use rights and houses are the rights and property rights of the property owner Object should belong to dry property, so property tax should be included in property tax D in our co