作　　者： ; ;

机构地区： 中山大学岭南学院

出　　处： 《税务与经济》 2009年第1期88-93,共6页

摘　　要： 开征物业税是重构我国房地产保有环节税制和完善现行财产税制的现实选择。但物业税制的设计是一项复杂的系统工程,必须结合国情,重点解决四个方面的问题:一是统筹协调物业税与其他房地产税种关系,简化房地产税制;二是拓宽物业税课税范围,提供充足税源;三是科学计征物业税,实现物业税的有效征管;四是遵循"循序渐进,区别对待"的原则,确保物业税制顺利推行。 The levy of real estate tax is a realistic choice to reconstruet China＇ s tax system concerning real estate on the link of being hold and perfecting present property tax system. But the design of real estate tax system is a complex and systematic project, and combined with China＇s eonditions, it must solve emphatically four problems： First, the relationship between real estate tax and other taxes concerning real estate must be reconciled on the whole, and simplify the tax system of real estate; second, widen the range of levying real estate, and provide affluent tax resources ; third, estimate the real estate tax scientifically, and realize the effective collection and management of real estate tax; fourth, follow the ＂gradual and differential treatment＂ prineiple to ensure the smooth implementation of the real estate tax system.

关 键 词： 物业税 免征额 价值评估

领　　域： [经济管理]