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中共十六届三中全会通过的《完善社会主义市场经济体制若干问题的决定》提出,“条件具备时对不动产开征统一规范的物业税”。近年来,有关机构对物业税税制开展了研究,提出了初步的设想。征税机关最初在六个城市开展了物业税“空转”试点,积累了一定的经验,2008年并进一步将试点城市数量增加到10个,2010年把试点扩展到各省区。大中城市近年来房地产价格大幅上涨,物业税成为社会关注的热点,为物业税的出台奠定了一定的舆论基础。但是,物业税出台仍面临诸多困难,需要精心设计才能使之顺利推进。本文拟提
The “Decision on Some Issues Concerning the Improvement of the Socialist Market Economic System” passed by the Third Plenary Session of the 16th CPC Central Committee proposed that “property tax levied on uniform and standardized real property when conditions permit”. In recent years, the relevant agencies conducted a study on the property tax system and put forward the tentative plan. The tax authorities initially conducted property tax “idling ” pilots in six cities and gained some experience. In 2008, the tax authorities further increased the number of pilot cities to 10 and in 2010, extended the pilot to all provinces and autonomous regions. Large and medium-sized cities in recent years, real estate prices rose sharply, the property tax has become the focus of public concern for the introduction of property tax has laid a certain foundation of public opinion. However, the introduction of property tax still faces many difficulties and requires careful design to make it smoothly. This article is intended to mention