我国物业税问题研究
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摘要
物业税是以不动产为课税对象,在不动产保有环节征收的一种税。党的十六届三中全会明确提出:“实施城镇税费改革,条件具备时对不动产开征统一规范的物业税,相应取消有关税费”,这为改革和完善我国现行不动产税制度,进一步建立物业税制度指明了方向。适时开征物业税是按照科学发展观的要求,适应我国市场经济的发展,根据税制改革的总体思路,完善我国不动产税体系的重要举措。
本文第一章主要阐述了物业税的概念、特点及开征物业税的现实意义。物业税是国际上通行的不动产税制,包括房产税和地产税。国际上有称“不动产税”,有称“财产税”,有称“地方税”。虽名称不同,但基本含义相同,都是以纳税人拥有所有权或使用权的不动产为征收对象,在保有环节按一定比例征收的一种税。为保证税制改革的成功运行,我国物业税立法应借鉴国际上的一般做法,遵循普遍原则、稳定原则、量能负担原则、便利原则、归并原则、调控原则。
本文第二章分析了我国现行不动产税制的构成现状。现行税制存在诸多弊端:一是税制过时,立法层次低;二是税费交叉重叠,重复征税;三是征税范围过窄,缺乏调控能力;四是计税依据不符合财产税的本质特征;五是房产、地产分设税种,不符合国际惯例和简化税制的要求;六是实行内外两套税制,税负不公平;七是财产课税收入占财政收入的比例过低。
本文第三章探讨了物业税的立法原则和基本框架,包含纳税人、课税对象、计税依据、税率、纳税期限和税收优惠措施等六个方面。在借鉴国际上各国经验和做法的基础上,提出建设性建议。
本文第四章着重研究开征物业税所必备的征管配套措施和开征物业税要认真思考的几个难题。物业税是征管难度很大的税种,应根据我国国情,建立和完善相应的征管配套措施。一是明晰土地产权关系,二是建立房地产评估制度,三是建立房地产登记制度,四是以计算机为依托,五是赋予地方政府一定的立法权。同时也要解决一些难题,如:关于土地出让金问题,关于对居民住房征税问题,关于“三农”问题等。
Property tax is to levy the tax on real estate,and imposed in the sector of keeping real estate.It was put forward at the Third Session of the 16th National People's Congress of CPC that reform of the tax in the cities was carried out,and the uniform and standard property tax would be levied when the conditions were ready,and at the same time the related taxes would be cancelled.The statement is point out the direction for reforming and inproving the current property tax system in our country and establishing property tax system further.To levy the property tax at the proper time is an important measure which is to adjust the development of market economy of our country according to the demand of scientific developing view and to improve the current property tax system in our country.
It expounds the concept,characteristics of the property tax in the first chapter.The property tax is a general tax on real estate in the international society,it includs house property tax and landed property tax.In the international society,it is also called“keepint real eatate tax”,“property tax”,or“locality tax”,and the basic meaning is the same though the names are different.The property tax is imposed in the sector of keeping real estate in fixed proportion,its objects are real estate which owed or used by taxpayers.In order to ensure tax reform successful,the legislation for the property tax in our country can use the experience of other countries for reference and obey the rules of commom priciples,stable principles,measure affording principles,convenient principles,incorporation principles and regulatory principles.
It analysis the current situation about the tax system on real estate in our country in Chapter Two.The current tax system exsists a few drawbacks,the first of all,the tax system is out-of-date and the legislation level is lower than it needs;the second is that the taxes overlap;the third,the arrangement of levying tax is narrow and lack of regulating and controlling ability;the fourth,the baseless on calculaing tax does not accord with the characteristics of property tax;the fifth,house property and landed property are divided so that it don’t accord with international rules and the demands of simplifying tax system;the sixth,the tax is unfair because of two tax systems;the seventh,the income which is from levying property tax is too much in proportion.
In chapter three, it discusses the principles legislation for the property tax in the international society and the basic framework for the property tax, including taxpayers, objects of levying tax, foundation of calculating tax, rate of taxation, tax payment deadline and preferential treatment of tax payment. Some constructive suggestions are put forward on the base of using the experiece and measurement of other countries for reference.
Some necessary coordinated measures and difficulties,which should be thought carefully,are studied emphatically when tax administration begins in the fourth chapter.The property tax is a difficult kind of tax to levy and administer,so the related coordinated measures should be set up and improved according to the situation of our country.The first is to clear the relationship of land property right;the second is to set up the assessment system on real estate;the third is to set up the registration system on real estate;the fourth is to depend on computerizing;and the fifth is to give some legislation power to the local government.At the same time,some difficult problems should be sovled,such as the fee of land;the tax of residents’houses;and the Three Problems about the Peasants,etc.
本文第一章主要阐述了物业税的概念、特点及开征物业税的现实意义。物业税是国际上通行的不动产税制,包括房产税和地产税。国际上有称“不动产税”,有称“财产税”,有称“地方税”。虽名称不同,但基本含义相同,都是以纳税人拥有所有权或使用权的不动产为征收对象,在保有环节按一定比例征收的一种税。为保证税制改革的成功运行,我国物业税立法应借鉴国际上的一般做法,遵循普遍原则、稳定原则、量能负担原则、便利原则、归并原则、调控原则。
本文第二章分析了我国现行不动产税制的构成现状。现行税制存在诸多弊端:一是税制过时,立法层次低;二是税费交叉重叠,重复征税;三是征税范围过窄,缺乏调控能力;四是计税依据不符合财产税的本质特征;五是房产、地产分设税种,不符合国际惯例和简化税制的要求;六是实行内外两套税制,税负不公平;七是财产课税收入占财政收入的比例过低。
本文第三章探讨了物业税的立法原则和基本框架,包含纳税人、课税对象、计税依据、税率、纳税期限和税收优惠措施等六个方面。在借鉴国际上各国经验和做法的基础上,提出建设性建议。
本文第四章着重研究开征物业税所必备的征管配套措施和开征物业税要认真思考的几个难题。物业税是征管难度很大的税种,应根据我国国情,建立和完善相应的征管配套措施。一是明晰土地产权关系,二是建立房地产评估制度,三是建立房地产登记制度,四是以计算机为依托,五是赋予地方政府一定的立法权。同时也要解决一些难题,如:关于土地出让金问题,关于对居民住房征税问题,关于“三农”问题等。
Property tax is to levy the tax on real estate,and imposed in the sector of keeping real estate.It was put forward at the Third Session of the 16th National People's Congress of CPC that reform of the tax in the cities was carried out,and the uniform and standard property tax would be levied when the conditions were ready,and at the same time the related taxes would be cancelled.The statement is point out the direction for reforming and inproving the current property tax system in our country and establishing property tax system further.To levy the property tax at the proper time is an important measure which is to adjust the development of market economy of our country according to the demand of scientific developing view and to improve the current property tax system in our country.
It expounds the concept,characteristics of the property tax in the first chapter.The property tax is a general tax on real estate in the international society,it includs house property tax and landed property tax.In the international society,it is also called“keepint real eatate tax”,“property tax”,or“locality tax”,and the basic meaning is the same though the names are different.The property tax is imposed in the sector of keeping real estate in fixed proportion,its objects are real estate which owed or used by taxpayers.In order to ensure tax reform successful,the legislation for the property tax in our country can use the experience of other countries for reference and obey the rules of commom priciples,stable principles,measure affording principles,convenient principles,incorporation principles and regulatory principles.
It analysis the current situation about the tax system on real estate in our country in Chapter Two.The current tax system exsists a few drawbacks,the first of all,the tax system is out-of-date and the legislation level is lower than it needs;the second is that the taxes overlap;the third,the arrangement of levying tax is narrow and lack of regulating and controlling ability;the fourth,the baseless on calculaing tax does not accord with the characteristics of property tax;the fifth,house property and landed property are divided so that it don’t accord with international rules and the demands of simplifying tax system;the sixth,the tax is unfair because of two tax systems;the seventh,the income which is from levying property tax is too much in proportion.
In chapter three, it discusses the principles legislation for the property tax in the international society and the basic framework for the property tax, including taxpayers, objects of levying tax, foundation of calculating tax, rate of taxation, tax payment deadline and preferential treatment of tax payment. Some constructive suggestions are put forward on the base of using the experiece and measurement of other countries for reference.
Some necessary coordinated measures and difficulties,which should be thought carefully,are studied emphatically when tax administration begins in the fourth chapter.The property tax is a difficult kind of tax to levy and administer,so the related coordinated measures should be set up and improved according to the situation of our country.The first is to clear the relationship of land property right;the second is to set up the assessment system on real estate;the third is to set up the registration system on real estate;the fourth is to depend on computerizing;and the fifth is to give some legislation power to the local government.At the same time,some difficult problems should be sovled,such as the fee of land;the tax of residents’houses;and the Three Problems about the Peasants,etc.
引文
①刘桓:《物业税的开征及其难点透析》,《涉外税务》,第 11 页,2004 年第 4 期。
①深圳市国际税收研究会课题组:《物业税改革及其配套措施的国际借鉴研究》,15 页,2004。
①马克和:《完善我国现行不动产税制的基本构想》,载经济法网,http://www.cel.cn/。
①杨小强:《税法总论》,第 110 页,湖南人民出版社,2002。
①曾颖:《中国遗产税立法问题研究》,载《财税法论丛》第二卷,第 111-139 页,法律出版社,2003 年。
曾颖:《中国遗产税立法问题研究》,载《财税法论丛》第二卷,第 111-139 页,法律出版社,2003 年。
①张守文:《税法原理》,北京大学大学出版社,第 53 页,2001 年。
①王裕康、董丽红、赵德培:《OECD 国家财产税概况及对我国的启示》,财税法网。
①张明娥:《我国开征物业税的国际借鉴研究》,第 15 页,中国国际税收研讨会 2004 年调研报告。
[1]阎祖兴.物业管理法律实物[M].中国建筑工业出版社,2003.13-15.
[2]任志强.从开征物业税说起[J].税务研究, 2004,9-11.
[3]沈文璟.物业税改革的启示:体制改革步步深化[J].经济观察报 ,2004,2-5.
[4]刘剑文.财税法论丛[M].法律出版社,2003.17-20.
[5]杨小强.税法总论[M].湖南人民民出版社,2002.19-21.
[6]吴俊培.论我国的财产税[J].涉外税务,2003,9-11.
[7]刘维新.温哥华的房地产开发与地税征收[J].城市管理,2004,20-21.
[8]马克和.完善我国现行不动产税制的基本构想[J/OL].http://www.cel.cn/,2004-07-17.
[9]我国房地产税制改革研究课题组.我国房地产税制改革研究[J/OL].经济法网,http://www.cel.cn/,2004-12-24.
[10]赵晋琳.当前我国房地产税制中存在的主要问题[J].涉外税务,2004,4-5.
[11] 徐健.关于完善我国房地产税制的思考[J/OL],载经济法网,http://www.cel.cn/,2004-04-21.
[12]刘桓.物业税的开征及其难点透析[J].涉外税务,2004,16-19.
[13]岳树民,李建清.优化税制结构研究[M].中国人民大学出版社,2007.17-20.
[14]深圳市国际税收研究会课题组.物业税改革及其配套措施的国际借鉴研究,2004,2-11.
[15]曾颖.中国遗产税立法问题研究[J].财税法论丛,法律出版社,2003,19-22.
[16]席卫群.开征物业税须明确的几个细节问题[J].涉外税务,2004,6-9.
[17]刘晓光.美国房地产税收制度及借鉴[J].广西经济管理干部学院学报,1999,3-5.
[18]王裕康,董丽红,赵德培.OECD国家财产税概况及对我国的启示[J/OL].财税法网,http://www.cftl.cn/,2004-10-09.
[19]肖亮亮.部分国家的不动产税简介[J].涉外税务,2004,6-7.
[20]胡孝伦.对开征物业税几个问题探析[J/OL].财税法网,http://www.cftl.cn/,2004-06-11.
[21][日]金子宏著,战宪斌,郑林根等译.日本税法[M].法律出版社,2004,23-25.
[22]刘桓.物业税的开征及其难点透析[J].涉外税务,2004,7-8.
[23]刘桓.物业税的开征及其难点透析[J].涉外税务,2004.8-9.
[24]孙兴全.物业税应确定合理的免征额[J/OL].中华会计网校,http://www.chinaacc.com/,2005-11-23.
[25]徐健.关于完善我国房地产税制的思考[J/OL].http://www.cel.cn/,2005-09-27.
[26]耿星.开征物业税中的评估问题[J].税务研究,2004,11-13.
[27]肖亮亮.部分国家的不动产税简介[J].涉外税务,2004 ,23-24.
[28][日]金子宏著,战宪斌,郑林根等译.日本税法[M].法律出版社,2004.13-16.
[29]陈颂东.物业税的国际比较及其借鉴[J].经济师,2004,11-13.
[30]尹艳丽.征收物业税 实现时将遇三大问题[J].北京晚报,2004,2-3.
[31]Taxation and Electronic Commerce, OECD Report, (2001).
[32]Improving Access to Bank Information for Tax Purposes, OECD Report, (Mach24,2003).
[33]Tax Administration on Year 2010,Rank o′corner,(2001).
[34]Electronic Payment Systems–Accountability Guidance OECD Center for Taxpolicy&Administration,2002,04,06.
[35]Martin Lally Vanzil,Capital gains tax and the capital asset price module Accounting and Finace2003,Volum43,187-210.
①深圳市国际税收研究会课题组:《物业税改革及其配套措施的国际借鉴研究》,15 页,2004。
①马克和:《完善我国现行不动产税制的基本构想》,载经济法网,http://www.cel.cn/。
①杨小强:《税法总论》,第 110 页,湖南人民出版社,2002。
①曾颖:《中国遗产税立法问题研究》,载《财税法论丛》第二卷,第 111-139 页,法律出版社,2003 年。
曾颖:《中国遗产税立法问题研究》,载《财税法论丛》第二卷,第 111-139 页,法律出版社,2003 年。
①张守文:《税法原理》,北京大学大学出版社,第 53 页,2001 年。
①王裕康、董丽红、赵德培:《OECD 国家财产税概况及对我国的启示》,财税法网。
①张明娥:《我国开征物业税的国际借鉴研究》,第 15 页,中国国际税收研讨会 2004 年调研报告。
[1]阎祖兴.物业管理法律实物[M].中国建筑工业出版社,2003.13-15.
[2]任志强.从开征物业税说起[J].税务研究, 2004,9-11.
[3]沈文璟.物业税改革的启示:体制改革步步深化[J].经济观察报 ,2004,2-5.
[4]刘剑文.财税法论丛[M].法律出版社,2003.17-20.
[5]杨小强.税法总论[M].湖南人民民出版社,2002.19-21.
[6]吴俊培.论我国的财产税[J].涉外税务,2003,9-11.
[7]刘维新.温哥华的房地产开发与地税征收[J].城市管理,2004,20-21.
[8]马克和.完善我国现行不动产税制的基本构想[J/OL].http://www.cel.cn/,2004-07-17.
[9]我国房地产税制改革研究课题组.我国房地产税制改革研究[J/OL].经济法网,http://www.cel.cn/,2004-12-24.
[10]赵晋琳.当前我国房地产税制中存在的主要问题[J].涉外税务,2004,4-5.
[11] 徐健.关于完善我国房地产税制的思考[J/OL],载经济法网,http://www.cel.cn/,2004-04-21.
[12]刘桓.物业税的开征及其难点透析[J].涉外税务,2004,16-19.
[13]岳树民,李建清.优化税制结构研究[M].中国人民大学出版社,2007.17-20.
[14]深圳市国际税收研究会课题组.物业税改革及其配套措施的国际借鉴研究,2004,2-11.
[15]曾颖.中国遗产税立法问题研究[J].财税法论丛,法律出版社,2003,19-22.
[16]席卫群.开征物业税须明确的几个细节问题[J].涉外税务,2004,6-9.
[17]刘晓光.美国房地产税收制度及借鉴[J].广西经济管理干部学院学报,1999,3-5.
[18]王裕康,董丽红,赵德培.OECD国家财产税概况及对我国的启示[J/OL].财税法网,http://www.cftl.cn/,2004-10-09.
[19]肖亮亮.部分国家的不动产税简介[J].涉外税务,2004,6-7.
[20]胡孝伦.对开征物业税几个问题探析[J/OL].财税法网,http://www.cftl.cn/,2004-06-11.
[21][日]金子宏著,战宪斌,郑林根等译.日本税法[M].法律出版社,2004,23-25.
[22]刘桓.物业税的开征及其难点透析[J].涉外税务,2004,7-8.
[23]刘桓.物业税的开征及其难点透析[J].涉外税务,2004.8-9.
[24]孙兴全.物业税应确定合理的免征额[J/OL].中华会计网校,http://www.chinaacc.com/,2005-11-23.
[25]徐健.关于完善我国房地产税制的思考[J/OL].http://www.cel.cn/,2005-09-27.
[26]耿星.开征物业税中的评估问题[J].税务研究,2004,11-13.
[27]肖亮亮.部分国家的不动产税简介[J].涉外税务,2004 ,23-24.
[28][日]金子宏著,战宪斌,郑林根等译.日本税法[M].法律出版社,2004.13-16.
[29]陈颂东.物业税的国际比较及其借鉴[J].经济师,2004,11-13.
[30]尹艳丽.征收物业税 实现时将遇三大问题[J].北京晚报,2004,2-3.
[31]Taxation and Electronic Commerce, OECD Report, (2001).
[32]Improving Access to Bank Information for Tax Purposes, OECD Report, (Mach24,2003).
[33]Tax Administration on Year 2010,Rank o′corner,(2001).
[34]Electronic Payment Systems–Accountability Guidance OECD Center for Taxpolicy&Administration,2002,04,06.
[35]Martin Lally Vanzil,Capital gains tax and the capital asset price module Accounting and Finace2003,Volum43,187-210.