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随着房产税改革试点工作在重庆、上海的顺利运行,我国的房地产税制改革在全国范围内拉开了帷幕,物业税的践行从理论阶段进展到了实践阶段。但是真正实现房地产税制改革与物业税开征的完美对接并非一朝一夕所能完成的事情。本文拟对我国现行的房产税制存在的问题及物业税开征的必要性问题进行探讨,从法律角度对物业税的制度设计提出相关建议,以期对我国的物业税立法研究有所裨益。
With the property tax reform pilot work in Chongqing, Shanghai smooth operation, China’s real estate tax reform in the country opened the curtain, the practice of property tax progress from the theoretical stage to the practical stage. But the real real estate tax reform and property tax levy perfect docking is not an overnight thing to be done. This article intends to discuss the existing problems of real estate tax system and the necessity of property tax levy in our country, and puts forward some suggestions on the system design of property tax from the legal point of view. It is helpful to study the legislation of property tax in our country.