孝感学院学报
孝感學院學報
효감학원학보
JOURNAL OF XIAOGAN UNIVERSITY
2010年
1期
114~117
,共null页
物业税 立法 开征条件
物業稅 立法 開徵條件
물업세 입법 개정조건
property tax; legislation ; conditions of introduction
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。
我國開徵物業稅的必要性體現在：能增加地方政府財政收入，能促進房地產市場健康髮展，調節財富分配、促進社會公平。我國物業稅法的製度設計包含立法模式、稅權分配和稅法要素三方麵問題。我國開徵物業稅，必鬚具備保障物業稅法有效實施的主客觀條件：廣汎開展物業稅教育、引起民衆的關註與討論，完善房地產評估體繫，協調好物業稅與相關稅費的關繫。
아국개정물업세적필요성체현재：능증가지방정부재정수입，능촉진방지산시장건강발전，조절재부분배、촉진사회공평。아국물업세법적제도설계포함입법모식、세권분배화세법요소삼방면문제。아국개정물업세，필수구비보장물업세법유효실시적주객관조건：엄범개전물업세교육、인기민음적관주여토론，완선방지산평고체계，협조호물업세여상관세비적관계。
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 estate appraisal system, and coordinate the relations of property tax and relevant taxes.
