飞燕设计物业税征收问题初探定稿.docVIP

物业税征收问题初探 作者姓名：邓燕 专业名称：会计学 指导教师：徐立 讲师 摘要 据了解，物业税在许多国家都已经开始征收，如美国、德国、法国、意大利、瑞典、西班牙、日本、韩国、等，其中绝大部分是西方发达国家，但是我国法律中目前还没有物业税的相关规定。从2003年我国提出开征物业税的设想后，物业税改革便成为了一个热点话题，相关的研究也逐渐丰富起来。开征物业税是税费改革的大势所趋，因而研究与物业税相关的问题具有十分重要的理论意义和实践意义。物业税的征收问题是对税法的一个改革，就物业税征收的可行性进行讨论以及探讨目前是否适合开征物业税。 物业税已成为目前我国房地产税制改革的方向，但到目前为止尚未开征，说明物业税的开征还存在一定的难度。本文立足于国内目前研究现状，在总结以往一些专家学者研究结果的基础上，从物业税的特点出发，就以其出台背景，探讨开征物业税的必要性，分析其可行性，进而找出当前国内物业税研究的不足之处，并提出自己的观点和建议。 关键词：物业税 房地产税制 必要性 可行性 It is understood that property tax has been introduced in many countries, such as the United States, and Germany, and France, and Italy, and Sweden, and Spain, and Japan, and Korea, Singapore, etc, most of which is the Western developed countries, but there is no property tax in Chinas legal regulations. From made in China in 2003 after the assumption of a property tax, property tax reform has become a hot topic, related research are gradually enriched. Trend of levying property tax is the tax reform, and research associated with property tax issues are very important theoretical significance and practical significance. Property tax collection is a reform of the tax law, property tax levy to discuss the feasibility and appropriateness of the existing property tax. Property tax has become the direction of real estate tax system reform in China, but so far not yet levy, description of a property tax levy of certain difficulties also exist. Based on current research status of this article, at the conclusion of some experts and scholars in the past on the basis of research results, proceed from the characteristics of the property tax, introduced to its background, discussion on the necessity of property tax, analysis of its feasibility, and find out the deficiencies of the current property tax research in China and put forward their views and suggestions. Keywords: property tax,real estate tax system,necessity,feasibility 目录 摘要 I Abstract II 目录 III 前言 1 1 物业税基本情况概述 2 1.1 物业税的涵义 2 1.1.1 物业税的概念 2 1.1.2 物业税的特点 2 1.2物业税的出台背景 3 2 我国