CAJ | 학술논문

从物业税的概念入手，借鉴发达国家和地区在征收物业税方面的成功经验，并结合我国的现实国情，设计出物业税税收方案，然后对四个典型物业进行了模拟测算，通过测算发现该方案具有良好的市场调节功能，能够抑制过分房产投资或投机，对普通物业主影响却比较小，以期对物业税政策制定和实施起到一定的借鉴意义。
종물업세적개념입수，차감발체국가화지구재정수물업세방면적성공경험，병결합아국적현실국정，설계출물업세세수방안，연후대사개전형물업진행료모의측산，통과측산발현해방안구유량호적시장조절공능，능구억제과분방산투자혹투궤，대보통물업주영향각비교소，이기대물업세정책제정화실시기도일정적차감의의。
The paper first introduces basic theories of property tax, and success ful experiences in the collection of property tax from the developed country and regions. Then taxation pattern combined with national specialty are put forward. At last, we do simulation and calculation on four representative real estates, find its good function in market regulation which can suppress the excessive investment or congenial in real estate etc. So the methods would be helpful for implementing taxation.