我国物业税法律问题研究论文论文.docVIP

对象、征收范围、纳税人、税基和税率加以规定，并建立和完善房地产评估体系， 健全房地产登记制度，尽快建立并积极推行个人信用制度，加强纳税人的纳税意 识和纳税自觉性。　 本文正是通过对物业税的概念、特点的研究以及对境外物业税收法律制度 的借鉴分析，说明开征物业税的必要性和可行性，并就我国物业税收法律制度的 构建做出探讨。　 　 【关键词】物业税　　　　物业税收法律制度　 4 Abstract The estate tax is one kind of Property tax, which takes the real estate owner or the user as the tax payer,take holds the stage as main assessment link.It aims at such real estate as land,house and etc.The renters or proprietors have to pay certain tax dues for their real estate annually,the sum of tax dues will go up along with the increasing market value of real estate evaluated by professional organizations.The estate’s source is stable,and it is convenient to collect,it also has the charaeter such as the tax revenue neutrality,holding the stage taxation,the tax amount in the property changing along with the appraised value of property.Regardless of is from the economic or the economic rules and regulations angle analysis,begins levying taxes the property taxes has important value. By analyzing other country’s the property tax revenue law system, a mature integrity property tax revenue system,must enable the property tax to become the main financial revenue for the local place.The calculated price of tax revenue should base on the appraised price from the market.We also need to establish the complete appraisal mechanism and the credit information mechanism.Finally,at the right moment,it should has the ability to expand the real estate tax to levy the scope,simplify optimization of tax revenue type.In addition,construction of laws related to the real estate should be taken into consideration,which enables each supervisory work all to have the law to depend on,has a legal basis. Our country present real estate system has some problems such as unclear tax power division,and missing the uniformity of the establishment of tax revenue type,the basis of computation tax revenue 5 and the tax pol icy not unified,the authority is low,the necessary auxiliary system are not