摘要
改革现行房地产税费,开征物业税是我国未来税制改革的一项重要内容。现行的房地产税制存在着税费繁杂、以费代税,重流转、轻保有等问题,也是造成省级以下地方财政困难的主要原因。物业税改革的目的是优化房地产税制结构,提高房地产保有环节的税负;从中长期目标看,应当逐步将物业税培育成为地方财政收入的主体税种。依据物业税改革的目标,本文提出了物业税制度安排的基本构想。
Reform of current real estate taxation and introduction of property tax is one of the important issues of taxation system reform in China. Nowadays, there exist many problems in current real estate taxation system, such as complicated fees and taxes, substitution tax with fee, emphasis more on property circulation phase rather than property holding phase etc, which is the primary reason for the fiscal difficulties faced by local government. The aim of property taxation reform is to maximize the real estate taxation structure, improve the tax volume in the phase of property withholding. In the long run, property tax should be fostered as main tax for local government revenue. On the basis of the reform objec tive of property tax reform, the paper proposes the fundamental framework of institutional arrangement of property taxation.
出处
《华中师范大学学报（人文社会科学版）》
CSSCI
北大核心
2006年第3期58-62,共5页
Journal of Central China Normal University:Humanities and Social Sciences
基金
国家社会科学基金项目"中国城市财政主体财源问题研究"(02BJY050)
关键词
房地产税费改革
物业税
制度安排
reform on property taxation system
property taxi institutional arrangement
