物业税“实转”的几个难点问题

物业税由＂空转＂进入＂实转＂面临着诸多难点问题,其中物业税目标功能定位难、税负水平确定难、地方政府消极抵触、税收征管配套改革工程复杂等诸多难点直接决定物业税＂实转＂质量。目标功能定位针对主要社会问题,税负水平确立决定征税标准,若地方政府能克服短期意识,认真作为,主动完善与该税种配套的相关制度,将会加快物业税由＂空转＂进入＂实转＂的进程,并提升物业税的社会效应。

Several difficult problems of property tax transfer

Property tax is facing many difficult problems from＂testing＂into＂practical transfer＂,such as the difficult target function orientation,the difficuties in determining the tax burden level,the negtive conflicts of local government and complex reforms of tax administration.These factors directly determine the quality of＂practical transfer＂.The objective function orientation focuses on major social problems and the tax burden level determines the tax standards.If local governments can overcome the short-term sense,act seriously and improve the relevant system initiatively,the process of property tax from＂testing＂into＂practical transfer＂will be sped up and the social effects of property tax will be improved.