导　　师： 刘国臻

学科专业： 030105

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 改革开放已经30多年了，中国经济取得了举世瞩目的成绩，城市化进程也随之进一步加快，许多城市人口买房换房，许多农村人口新进城市也需要住房，房产需求日益增多。房地产市场从无到有，经历了一个跨越式的发展。但是，随着房地产市场的日益繁荣，房地产市场出现了囤地卖地、投资投机买房卖房等现象，使得快速发展的房地产市场出现了经济泡沫，加剧了资本循环的金融风险。 物业税是财产税的一种，是对保有阶段的房地产按照其市场价值征收的一种税。它增加了房地产持有者的持有成本，减少了投资投机利润，有利于抑制房地产价格的过快上涨，促进房地产市场健康发展，在许多西方国家和我国香港、台湾地区已经征收，取得了很好的效果。我国在经历了两次税制改革后，房地产方面的税制依然不能适应房地产市场发展的需要，物业税就成为我国目前房地产税制改革的突破口，在借鉴其他国家和地区的物业税收法律制度的基础上，设计制定具有我国特色物业税收法律制度。 设计制定我国物业税法律制度，必须坚持法定、效率、公平的原则，从纳税人、征税对象、税率、计税依据等方面参考其他国家和地区的立法经验，依据我国房地产市场发展现状来制定。并且，从物业税收法律制度实施的实际需要，制定各种配套制度，保证物业税的顺利征收。 Reform and opening up for over thirty years，Chinese economy has gained greatachievement that attack worldwide attention， and city urbanization will acceleratefurther，many city people buy a house wards，many rural new citys need shelters.These lead to growing demand of real estate.The market from scratch， hasexperienced a leap development. However，with the it’s growing prosperity，realestate market appeals to speculative investment by store or buy a house to sell. As aresult，bubble economy appeared from the rapid development of this market，andincreased circulating capital finacial risk as well. Property tax is a kind of capital levy，which is retain the phase of real estateaccording to the market value of a tax levy. It increases the holder’s holding cost andreduces investment and speculative profit. It is conductive to curb the rapid rise in realestate price and promote the healthy development of real estate market. As well as inHongkong and Taiwan， property tax has been levied in many westen counties andhas achieved very good results. Although our country has experienced the tax reformtwice，real estate tax system still cannot get used to the need of the market. It isproperty tax that will become the sally port of the current real estate tax system reform.Based on other countries and regions’ experience，we can design and bring out ourproperty tax system with Chinese characteristics. To make China’s legal system of property tax，we must adhere to the princip oflegal efficiency and fairness， refer to other countries and regions’ legislativeexperience of taxpayer，taxable object，tax rate，tax basis and ect.，and based on ourcurrent real estate market development’s situation. Meanwhile，to assure the smoothcollection of property tax，we also need to develop a variety of supporting law systemfrom the implementation of the actual needs.

关 键 词： 房地产税 物业税 配套制度

领　　域： [政治法律] [政治法律]