我国开征物业税的难点及现实选择（Difficulties and realistic choice of levying property tax in China）.docVIP

我国开征物业税的难点及现实选择（Difficulties and realistic choice of levying property tax in China） Difficulties and realistic choice of levying property tax in China Difficulties and realistic choice of levying property tax in China 2008-12-20 15:15:16 Abstract: This article from the Chinese property tax purpose and reason to learn from other countries in the real estate (property tax) based on the experience and practice, points out the difficulties of levying property tax in our country, and put forward the realistic choice. Key words: property tax; international practice; difficulties; realistic choice Property is derived from Hongkong and Southeast Asia, and its general meaning is the various types of houses that have been built and put into use, as well as their facilities, facilities and sites. Property is the real estate (real estate) nickname, property tax refers to the real estate tax, is a kind of property tax. The current real estate tax system reform for property tax purpose and reason, academic understanding is consistent: first, Chinas current real estate tax system has many problems, it is imperative to reform, such as the tax scope is too narrow, incomplete coverage of the tax base; tax basis is not scientific; the tax rate design unreasonable, lopsided, prevent tax regulation of normal play; the tax rate is not, contrary to the principle of national treatment; tax duplication, excessive charge, the heavy burden of enterprises. Two is the introduction of property tax, can reduce the current high prices. According to Chinese financial disclosure of the information network, in Chinas housing prices, real estate taxes and profits accounted for 60%, construction costs accounted for only 40%. in foreign prices, construction costs accounted for 70% of the price, tax and real estate profits accounted for about 30%. in theory, if the United States according to the experience of a the property tax, the purchase of new premises in the chain, consumers can at least reduce fro