我国开征物业税相关问题研究
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摘要
最近两三年来物业税问题受到了政府、民众、社会广泛关注。国外一些国家早已开征此税，在我国，不论从完善税制角度还是现实需要来看，开征物业税是非常有必要的。关于物业税的讨论和研究很多，且在不少问题上存在分歧，物业税的具体税制要素设计还未形成定论，所以文章选取物业税这一热点问题进行研究得出自己的观点是有一定的现实意义和理论意义的。
本文的内容是沿着两条主线展开的。一条是从理论到实践，理论与实践相结合。理论上对物业税的基本概念和经济效应进行研究，鉴于国外在物业税上有比较成熟的做法，视线由国内转向国外，接着视角切入到现实，对我国房地产税制现状问题、开征物业税的必要性与影响因素进行分析，最后在以上分析的基础上对物业税的税制要素做出设计。另一条主线是提出问题——分析问题——解决问题。文章总结概括出现行国内房地产税制存在的问题后，对开征物业税是否必要及影响因素作了论证，最后要解决问题，我们需要什么样的物业税，文章列出了详细的设计。
研究内容主要分为六个部分：
由于现在与物业税相关的税种称呼混乱不一，本文首先从物业税的基本概念着手，解释了物业税的内涵和范围，先搞清楚物业税到底是什么，同时对现在广泛使用的物业税、房地产税、不动产税、财产税等几个易混淆的概念做了说明和区分，明确了全文的研究对象。
接着，采用货物税观点、资本税观点分别对税负归宿进行分析，运用经济学原理分析了开征物业税的经济效应。
考虑到由于国外一些国家和地区早就开征了物业税，并且有了比较成熟的具体做法，所以选取了美国、英国等几个国家的物业税，对它们做出介绍并指出了借鉴之处。
紧接着，由理论转到现实，对我国开征物业税的必要性和影响因素进行分析。我国开征物业税是必要的，是优化税制、调节收入分配、增加政府收益、维护公共利益的需要。物业税开征是有一定条件的，如产权要清晰；有规范的房地产收费制度等等。
最后，不回避社会讨论的热点、焦点及分歧问题，运用税收学中的拉弗曲线，税收的公平、效率等基本原则和基本原理，根据我国的实际情况，以及新一轮税制改革的指导思想“简税制、宽税基、低税率、严征管”，对物业税的基本税制要素逐一进行了比较详细具体的说明。
本文的特色及创新之处主要有以下几点：①对我国开征物业税进行了系统的分析，从理论到现实，理论联系实际，视野开拓，由国外联系到国内。②从最基本的概念入手，分析得出我国开征物业税可以将现行的耕地占用税、房产税、城市房地产税和城镇土地使用税整合。③根据我国的实际具体情况，建议分三步实施推行物业税改革，先对豪华、奢侈型住宅征收保有税，再对城镇居民个人自用住房征收物业税，但设置免征额，对农村居民自用房免征物业税，最后将征税范围扩大至农村地区，实行城乡统一物业税。④运用税收学中的拉弗曲线，税收的公平、效率等基本原则和基本原理，根据我国的实际情况，以及新一轮税制改革的基本原则“简税制、宽税基、低税率、严征管”，对物业税的纳税人、课税对象、计税依据、税率、纳税优惠等基本要素做出设计，并对为什么要如此设计，逐一进行了比较详细具体的说明，试图能勾勒出带有本人观点的物业税的具体设计模式。
Recently, real property tax has always been concerned by thegovernment、people and the public. Some foreign countries have introducedsuch a tax. In our country, both in terms of improving the tax systemperspective or realistic needs, real property tax is necessary. Manydiscussions and studies on the real property tax, there are differenceson many issues. Design elements of the real property tax system has notyet formed specific conclusion. So this article selected for the studyis a certain degree of practical and theoretical significance.
In this paper, the idea is along two main lines. One is from theoryto practice, theory to practice. In theory, this article studies the basicconcept and economic effects of real property tax. In view of the factthat overseas has the quite mature procedure in the real property tax,the line of sight from domestic changes to overseas. Then the angle changesto the reality. It analyzes the present questions of our country realestate tax system, the necessity of levying the real property tax and theinfluence factors. Finally, in the basic of the above analyzes, essentialfactors of the real property tax system essential factors have beendesigned. The other line is proposing question—analyzing question—solving the problem. After summarizing the problems that local propertytax system exists, the article discusses whether it is essential to levyreal property tax and discusses its influence factors. In the last, weneed what kind of real property tax, the article presents a detaileddesign.
The study will be divided into six parts:
Because the real property tax and its related tax been calledconfusedly. This article begins from the real property tax basic concept,to explain the meaning and the scope the real property tax. Meanwhile itgives the explanation and the discrimination of the real property tax, the real estate tax, the real estate tax, the property tax and so on whichwere easy to confuse. So the text research object has been cleared.
After that, uses the cargo tax viewpoint and the capital tax viewpointseparately to analyze the tax burden. Using the economic principle discusseconomical effect of levying the real property tax.
Because some foreign countries and regions have levied the tax, thereare some relatively mature procedures, Therefore, this text introducesthe tax of the United States, Britain and other countries, and noted theirright lessons.
Immediately, from theory to reality, the text gives an Analysis ofthe necessity of levying the real property tax and its influence factors.Our country levying the real property tax is necessary. It is need tooptimizing the tax system, adjusting income distribution, increasinggovernment income and the public interest. But the real property taxlevying needs certain condition, such as the property right must be clear;the real estate fee system is regulate and so on.
Finally, it does not avoid the hot spot, the focal point and thedivergent question which the society discusses. Using financial, the taxrevenue study, the Laffer curve, the tax system fair,the tax systemefficiency and so on, according to our country actual situation, as wellas the new turn of tax system reform guiding ideology and the basicprinciple "the simplified tax system, the width tax base, the low taxrate, the strict management",this article explains one by one the basicessential factors
In this paper the characteristics and the innovation places mainlyhave the following points:①From theory to reality, from the domestic toforeign countries, it makes systematic analysis of the real property tax.②Starting from the very basic concept, the paper obtains that the realproperty tax can take land use tax, real estate taxes, urban real estatetax and urban land-use tax to been integrated.③According to the our country reality special details, it suggests divides three steps ofimplementations to carry out the real property tax reform. First theluxurious housing should been levied tax. Then the houses which personallyuses for oneself to the cities inhabitant can be levied tax, but anexempted volume need to been established. And the house used for oneselfon the countryside can be exempted. Finally the tax scope can be expandedto the countryside area, that will implement the city and countrysideunified.④Using financial, the tax revenue study, the Laffer curve, thetax system fair,the tax system efficiency and so on, according to ourcountry actual situation, as well as the new turn of tax system reformguiding ideology and the basic principle "the simplified tax system, thewidth tax base, the low tax rate, the strict management", this articleexplanations the basic essential factors such as the property tax taxpayer,the assessment object, the taxing basis, the tax rate, the tax paymentpreferential benefit and so on.
本文的内容是沿着两条主线展开的。一条是从理论到实践，理论与实践相结合。理论上对物业税的基本概念和经济效应进行研究，鉴于国外在物业税上有比较成熟的做法，视线由国内转向国外，接着视角切入到现实，对我国房地产税制现状问题、开征物业税的必要性与影响因素进行分析，最后在以上分析的基础上对物业税的税制要素做出设计。另一条主线是提出问题——分析问题——解决问题。文章总结概括出现行国内房地产税制存在的问题后，对开征物业税是否必要及影响因素作了论证，最后要解决问题，我们需要什么样的物业税，文章列出了详细的设计。
研究内容主要分为六个部分：
由于现在与物业税相关的税种称呼混乱不一，本文首先从物业税的基本概念着手，解释了物业税的内涵和范围，先搞清楚物业税到底是什么，同时对现在广泛使用的物业税、房地产税、不动产税、财产税等几个易混淆的概念做了说明和区分，明确了全文的研究对象。
接着，采用货物税观点、资本税观点分别对税负归宿进行分析，运用经济学原理分析了开征物业税的经济效应。
考虑到由于国外一些国家和地区早就开征了物业税，并且有了比较成熟的具体做法，所以选取了美国、英国等几个国家的物业税，对它们做出介绍并指出了借鉴之处。
紧接着，由理论转到现实，对我国开征物业税的必要性和影响因素进行分析。我国开征物业税是必要的，是优化税制、调节收入分配、增加政府收益、维护公共利益的需要。物业税开征是有一定条件的，如产权要清晰；有规范的房地产收费制度等等。
最后，不回避社会讨论的热点、焦点及分歧问题，运用税收学中的拉弗曲线，税收的公平、效率等基本原则和基本原理，根据我国的实际情况，以及新一轮税制改革的指导思想“简税制、宽税基、低税率、严征管”，对物业税的基本税制要素逐一进行了比较详细具体的说明。
本文的特色及创新之处主要有以下几点：①对我国开征物业税进行了系统的分析，从理论到现实，理论联系实际，视野开拓，由国外联系到国内。②从最基本的概念入手，分析得出我国开征物业税可以将现行的耕地占用税、房产税、城市房地产税和城镇土地使用税整合。③根据我国的实际具体情况，建议分三步实施推行物业税改革，先对豪华、奢侈型住宅征收保有税，再对城镇居民个人自用住房征收物业税，但设置免征额，对农村居民自用房免征物业税，最后将征税范围扩大至农村地区，实行城乡统一物业税。④运用税收学中的拉弗曲线，税收的公平、效率等基本原则和基本原理，根据我国的实际情况，以及新一轮税制改革的基本原则“简税制、宽税基、低税率、严征管”，对物业税的纳税人、课税对象、计税依据、税率、纳税优惠等基本要素做出设计，并对为什么要如此设计，逐一进行了比较详细具体的说明，试图能勾勒出带有本人观点的物业税的具体设计模式。
Recently, real property tax has always been concerned by thegovernment、people and the public. Some foreign countries have introducedsuch a tax. In our country, both in terms of improving the tax systemperspective or realistic needs, real property tax is necessary. Manydiscussions and studies on the real property tax, there are differenceson many issues. Design elements of the real property tax system has notyet formed specific conclusion. So this article selected for the studyis a certain degree of practical and theoretical significance.
In this paper, the idea is along two main lines. One is from theoryto practice, theory to practice. In theory, this article studies the basicconcept and economic effects of real property tax. In view of the factthat overseas has the quite mature procedure in the real property tax,the line of sight from domestic changes to overseas. Then the angle changesto the reality. It analyzes the present questions of our country realestate tax system, the necessity of levying the real property tax and theinfluence factors. Finally, in the basic of the above analyzes, essentialfactors of the real property tax system essential factors have beendesigned. The other line is proposing question—analyzing question—solving the problem. After summarizing the problems that local propertytax system exists, the article discusses whether it is essential to levyreal property tax and discusses its influence factors. In the last, weneed what kind of real property tax, the article presents a detaileddesign.
The study will be divided into six parts:
Because the real property tax and its related tax been calledconfusedly. This article begins from the real property tax basic concept,to explain the meaning and the scope the real property tax. Meanwhile itgives the explanation and the discrimination of the real property tax, the real estate tax, the real estate tax, the property tax and so on whichwere easy to confuse. So the text research object has been cleared.
After that, uses the cargo tax viewpoint and the capital tax viewpointseparately to analyze the tax burden. Using the economic principle discusseconomical effect of levying the real property tax.
Because some foreign countries and regions have levied the tax, thereare some relatively mature procedures, Therefore, this text introducesthe tax of the United States, Britain and other countries, and noted theirright lessons.
Immediately, from theory to reality, the text gives an Analysis ofthe necessity of levying the real property tax and its influence factors.Our country levying the real property tax is necessary. It is need tooptimizing the tax system, adjusting income distribution, increasinggovernment income and the public interest. But the real property taxlevying needs certain condition, such as the property right must be clear;the real estate fee system is regulate and so on.
Finally, it does not avoid the hot spot, the focal point and thedivergent question which the society discusses. Using financial, the taxrevenue study, the Laffer curve, the tax system fair,the tax systemefficiency and so on, according to our country actual situation, as wellas the new turn of tax system reform guiding ideology and the basicprinciple "the simplified tax system, the width tax base, the low taxrate, the strict management",this article explains one by one the basicessential factors
In this paper the characteristics and the innovation places mainlyhave the following points:①From theory to reality, from the domestic toforeign countries, it makes systematic analysis of the real property tax.②Starting from the very basic concept, the paper obtains that the realproperty tax can take land use tax, real estate taxes, urban real estatetax and urban land-use tax to been integrated.③According to the our country reality special details, it suggests divides three steps ofimplementations to carry out the real property tax reform. First theluxurious housing should been levied tax. Then the houses which personallyuses for oneself to the cities inhabitant can be levied tax, but anexempted volume need to been established. And the house used for oneselfon the countryside can be exempted. Finally the tax scope can be expandedto the countryside area, that will implement the city and countrysideunified.④Using financial, the tax revenue study, the Laffer curve, thetax system fair,the tax system efficiency and so on, according to ourcountry actual situation, as well as the new turn of tax system reformguiding ideology and the basic principle "the simplified tax system, thewidth tax base, the low tax rate, the strict management", this articleexplanations the basic essential factors such as the property tax taxpayer,the assessment object, the taxing basis, the tax rate, the tax paymentpreferential benefit and so on.
引文
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9 http://poll.soufun.com/soufunvote/vote_votestat.aspx?voteid=3441.
10 http://news.soufun.com/2006-08-15/780427.htm, 2006-08-15.
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