论文部分内容阅读
物业税是对物业为征收对象,按照物业的评估价值向所有人或使用人征收的一种税。目前很多国家都在征收。随着我国房地产行业的高速发展,现存的房地产税制也有一些不合时宜了,房屋不仅仅普通生产生活所需,并且也成了人们投资的一种渠道。本文写作的基本思路是,先从物业税的基本理论入手,研究它的概念提出了我国物业税制度设计的思路。
Property tax is a kind of tax levied on the property by the owner or the user according to the assessed value of the property. At present, many countries are collecting. With the rapid development of China’s real estate industry, there are some outdated real estate tax systems. Housing not only needs ordinary production and living, but also becomes a channel for people to invest. The basic idea of this article is to start with the basic theory of property tax, research its concept and put forward the idea of designing property tax system in our country.