中国开征物业税的若干问题初探

我国开征物业税的必要性体现在：能增加地方政府财政收入，能促进房地产市场健康发展，调节财富分配、促进社会公平。我国物业税法的制度设计包含立法模式、税权分配和税法要素三方面问题。我国开征物业税，必须具备保障物业税法有效实施的主客观条件：广泛开展物业税教育、引起民众的关注与讨论，完善房地产评估体系，协调好物业税与相关税费的关系。

Some Issues on China' s Property Tax Levy

The necessity for the levy of property tax in China is reflected in three aspects: to increase the local revenue,to promote the healthy development of the real estate market,to regulate the distribution of wealth,promote social equity.China' s property tax law design includes three basic problems:legislation model,tax power allocation and tax elements.China's levy of property tax have subjective and objective conditions,such as broad education on property tax to cause public concern,the improving of real es...