CAJ | 학술논문

目前,开征物业税已成为我国社会各界普遍关注的焦点问题,但从我国的实际状况看,开征物业税还存在一系列难点问题。国内学者对此做了大量的研究,主要集中在土地的批租制问题、利益相关方的利益难以调整以及实施基本条件还不完善等方面。建议借鉴国际开征物业税的成功经验,在财产登记制度、房地产评估制度、税收征管制度以及税制设计等方面进行完善。
목전,개정물업세이성위아국사회각계보편관주적초점문제,단종아국적실제상황간,개정물업세환존재일계렬난점문제。국내학자대차주료대량적연구,주요집중재토지적비조제문제、이익상관방적이익난이조정이급실시기본조건환불완선등방면。건의차감국제개정물업세적성공경험,재재산등기제도、방지산평고제도、세수정관제도이급세제설계등방면진행완선。
Currently,the levy of property tax has become a hot issue in China.But analyzing the actual stituation in China,there are still a series of problems for the levy of property tax.Chinese scholars have done a lot of researches,mainly focused on the issue of land tenure system,the difficulties to adjust to interests of stakeholders and the imperfect of basic implementation conditions and so on.It suggests that we should take example by international successful experiences and improve property registration system,real estate and evaluation system,tax administration system and the design of taxation system,etc.