我国开征物业税有关问题的研究.pdf

山西财经大学
硕士学位论文
我国开征物业税有关问题的研究
姓名:秦松
申请学位级别:硕士
专业:财政学
指导教师:王仙花
2007-03-26
摘要
我国现行的房地产税制存在一些弊端,如:税种过多、重复征税严重、计
税依据不合理等,缺乏一定的规范性,已远远不能适应市场经济对我国房地产
业发展的要求。税收作为国家宏观调控最强有力的手段之一,在房地产业却不
能发挥其应有的作用,有些不合理。“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,相应取消有关税费”,已被明确写入党的十六
届三中全会发布的《关于完善社会主义市场经济体制若干问题的决定》。由此可
见,对现行房地产有关税费的改革已经势在必行。
本文从我国房地产税制的概况谈起,介绍了其包含的主要税种以及沿革,
分析了现阶段我国房地产税制存在的主要问题,由此引出进行房地产税制改革
和开征物业税的必要性及现实意义。对于物业税的开征,国外有很多成功的经
验值得我们借鉴,本人在总结国外经验和前人研究成果的基础上,从我国的实
际情况出发,对物业税的制度设计及相关配套措施进行了详细的分析,并提出
一些设想,最后对由物业税的开征所引起的一系列问题发表了自己的看法。



【关键词】房地产税物业税税制改革制度设计


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Abstract

The present Real Estate Tax has disadvantages as following: The
taxation has multi-item;the legislation is repetitive; the taxation scot is
unreasonable and a whole set of revenue expropriation and administration
system is still establishing. The present Real Estate Tax system cannot
adapt to the rapid growth of real estate industry. To some degree it hinder
the healthy development of real estate industry.
As one important strong control instrument, it is not reasonable
present Real Estate Taxation did not play its proper role in controlling the
real estate market. “implementing the reform of cities and towns’
construction tax ,levying consolidated and normal property tax when the
condition exist, canceling some related tax and fee relevantly” is clearly
posed in the “The decision of the mittee of munist
Party of China about some problems of perfecting socialist market
economy system” which is issued by CPC in the third plenary session of
the sixteenth mittee of the munist party(CPC) in
14th ,. carrying out the reform of present Real Estate Tax is
under the circumstances.
This paper introduces the present Real Estate Tax system including
the main items and its development, and analyzes the main problem and
disadvantage existing in the present system at first. Through this analysis
this paper discusses the necessity o