我国开征物业税的条件及实施时机分析
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摘要
党的十六届三中全会在《关于完善社会主义市场经济体制若干问题的决定》中提出:“实施城镇建设税费改革,条件具备时对不动产开征统一规范的物业税,相应取消相关收费。”之后,先是中国人民银行行长周小川说:“我国将在适当时机选择试点实施物业税。”后是建设部刘志峰副部长也透露政府在积极考虑征收物业税。广东和湖南也表态可先试点,如今北京已经开始进行物业税征收“空转”试点。
我国现行的房地产税制存在“重流通、轻保有”、税种设置繁杂、重复征税、地方税主体税种缺位、制度设计不合理等众多缺陷,开征物业税是完善现行房地产税制的关键所在。但开征物业税需要解决的政策、技术和征管问题还很多,物业税开征后对地方政府、房地产价格、不动产评估的影响以及新旧政策的衔接也需要进一步分析,因此,现阶段开征物业税的时机还不成熟,但应该采取积极的准备性措施。
本文从物业税的概念、特征及我国房地产税制存在的问题入手,分析了开征物业税的影响,引出国外经验对我国的启示,并对物业税开征的条件和时机进行了探讨,最后探讨了我国物业税开征的思路,并从纳税人、征税对象、计税依据、税率等税制要素的层次尝试对物业税进行具体的制度设计,试图为物业税改革实施提供参考。
At the Third Plenary Session of the 16th Party Central committee of the Communist Party of China held in October of 2003, the content of levying the property tax has been written into the communique of the plenary session .and then ,the president of Chinese People's Bank Zhou Xiaochuan to say first:our country will choose an experimental unit implenment property tax the appropriate opportunity. Follow,Liu zhifeng who is the vice minister of Construction Department rereals that the government be considering to levy property tax actively . Cuangdong and Hunan also declare that can make experiments first, Peking has already started to carry on property tax turn an experimental.
Our current tax system has a lot of defects which including paying more attention to circulation and depreciating property ,complicated tax kinds, lack of local major tax, unreasonable system design etc. But collecting real estate tax has many problems to solve,such as policy,technology and manage-ment.The effects to local finance,real estate price,connection between the influences of real estate assess and new or old policy should be analyzed further after collecting real estate tax.So at the present stage the oppor-tunity is still unripe to collect real estate tax,but the positive preparation measures should be prepared.
我国现行的房地产税制存在“重流通、轻保有”、税种设置繁杂、重复征税、地方税主体税种缺位、制度设计不合理等众多缺陷,开征物业税是完善现行房地产税制的关键所在。但开征物业税需要解决的政策、技术和征管问题还很多,物业税开征后对地方政府、房地产价格、不动产评估的影响以及新旧政策的衔接也需要进一步分析,因此,现阶段开征物业税的时机还不成熟,但应该采取积极的准备性措施。
本文从物业税的概念、特征及我国房地产税制存在的问题入手,分析了开征物业税的影响,引出国外经验对我国的启示,并对物业税开征的条件和时机进行了探讨,最后探讨了我国物业税开征的思路,并从纳税人、征税对象、计税依据、税率等税制要素的层次尝试对物业税进行具体的制度设计,试图为物业税改革实施提供参考。
At the Third Plenary Session of the 16th Party Central committee of the Communist Party of China held in October of 2003, the content of levying the property tax has been written into the communique of the plenary session .and then ,the president of Chinese People's Bank Zhou Xiaochuan to say first:our country will choose an experimental unit implenment property tax the appropriate opportunity. Follow,Liu zhifeng who is the vice minister of Construction Department rereals that the government be considering to levy property tax actively . Cuangdong and Hunan also declare that can make experiments first, Peking has already started to carry on property tax turn an experimental.
Our current tax system has a lot of defects which including paying more attention to circulation and depreciating property ,complicated tax kinds, lack of local major tax, unreasonable system design etc. But collecting real estate tax has many problems to solve,such as policy,technology and manage-ment.The effects to local finance,real estate price,connection between the influences of real estate assess and new or old policy should be analyzed further after collecting real estate tax.So at the present stage the oppor-tunity is still unripe to collect real estate tax,but the positive preparation measures should be prepared.
引文
[1]李铭.我国开征物业税有关问题的研究.中央财经大学学报.2006(3)
[2]杜莉.徐晔主编.中国税制[M].复旦大学出版社.2006
[3]陈永良主编.外国税制[M].暨南大学出报社.2004
[4]龚刚敏.论物业税对房地产价格与政府行为的影响.税务研究.2005(5)
[5]王乔,席卫群主编.比较税制[M].复旦大学出版社.2004
[6]周小川.从税改趋势看城市土地管理.中国土地.2004(1)
[7]蔡红英.物业税改革的原则与政策建议.中国财政.2006(12)
[8]吴俊培.我国开征物业税的几个基础理论问题.涉外税务.2006(1)
[9]张帛宁.对开证物业税的利弊分析及政策建议.开发与建设.2004(5)
[10]王新军,王霞.房地产经营与管理.上海复旦大学出版社.2005(3)
[11]李心广.三大问题制约物业税改革步伐.证券时报.2006-08-5
[12]傅光明.中外财产税制的比较研究与制度设计.中国制度经济学年会论文.2006
[13]贾康.开征物业税势在必行.证券时报.2006-08-25.
[14]谢丽佳.征收物业税缺乏产权和民主基础.中国经济时报.2005-11-30
[15]李贵良.浅谈开征物业税的必要性及条件.税务研究.2004(12)
[16]杨东梅.我国不动产税制存在的问题及改革措施.经济学研究.2004(4)
[17]皮微.物业税开证的背景及其影响.财政税收.2006(9)
[18]王国华.马衍伟.财产税应当成为我国地方税的主体税种.福建论坛.人文社会科学版.2005(3)
[19]渐鸿.“空转”试点一年—物业税想法变现实有点难.中国经济周刊.2007(10)
[20]刘剑文.熊伟主编.税法基础理论[M].北京大学出版社.2004年9月第1版
[21]陈少英主编.中国税法问题研究[M].中国物价出版社.2000年10月第1版
[22]锡德里克·桑富德[美]主编,杨灿明等译.成功税制改革的经验与问题税制改革更为关键的问题[M].(第三卷),中国人民大学出版社,2001年版
[23]于中一.地方税立法原则研究.涉外税务.1998(6)
[24]杨卫华.对我国开征物业税的思考.扬州大学税务学院学报.2004(94)
[25]席卫群.开征物业税须明确的几个细节问题.涉外税务.2004(4)
[26]吴晓宇.开征物业税对房价的影响.涉外税务.2004(4)
[27]湖北省国际税收研究会课题组.我国财产税制改革的现实取向与配套措施.经济论坛.湖北社会科学。2006
[28]万婷.对我国开征物业税的理性思考.中国房地信息月刊.2004(6)
[29]Mieszkowski,Peter,and George R Zodrow."Taxation and the Tiebout Model."Journal of Economic Literature,September 1989,pp.1098-1146.
[30]McCluskey W.J.&Williams B."Introduction:A Com2parative Evaluation in McCluskey",W.J.(ed.),Property Tax:An International Comparative Review,Ashgate Publishing Ltd.,1999.
[31]O'Sullivan.Arthur,Terri A.Sexton,and Steven M.Sheffrin.Property Taxes and Tax Revolts.New York:Cambridge U2 niversity Press,1995
[32]Roy Bahl."property Taxation in Developing Countries:An Assessment in 2001,"Lincoln Lecture,Lincoln Institute of Land Policy,Cambridge,Ma,October23,2001.
[2]杜莉.徐晔主编.中国税制[M].复旦大学出版社.2006
[3]陈永良主编.外国税制[M].暨南大学出报社.2004
[4]龚刚敏.论物业税对房地产价格与政府行为的影响.税务研究.2005(5)
[5]王乔,席卫群主编.比较税制[M].复旦大学出版社.2004
[6]周小川.从税改趋势看城市土地管理.中国土地.2004(1)
[7]蔡红英.物业税改革的原则与政策建议.中国财政.2006(12)
[8]吴俊培.我国开征物业税的几个基础理论问题.涉外税务.2006(1)
[9]张帛宁.对开证物业税的利弊分析及政策建议.开发与建设.2004(5)
[10]王新军,王霞.房地产经营与管理.上海复旦大学出版社.2005(3)
[11]李心广.三大问题制约物业税改革步伐.证券时报.2006-08-5
[12]傅光明.中外财产税制的比较研究与制度设计.中国制度经济学年会论文.2006
[13]贾康.开征物业税势在必行.证券时报.2006-08-25.
[14]谢丽佳.征收物业税缺乏产权和民主基础.中国经济时报.2005-11-30
[15]李贵良.浅谈开征物业税的必要性及条件.税务研究.2004(12)
[16]杨东梅.我国不动产税制存在的问题及改革措施.经济学研究.2004(4)
[17]皮微.物业税开证的背景及其影响.财政税收.2006(9)
[18]王国华.马衍伟.财产税应当成为我国地方税的主体税种.福建论坛.人文社会科学版.2005(3)
[19]渐鸿.“空转”试点一年—物业税想法变现实有点难.中国经济周刊.2007(10)
[20]刘剑文.熊伟主编.税法基础理论[M].北京大学出版社.2004年9月第1版
[21]陈少英主编.中国税法问题研究[M].中国物价出版社.2000年10月第1版
[22]锡德里克·桑富德[美]主编,杨灿明等译.成功税制改革的经验与问题税制改革更为关键的问题[M].(第三卷),中国人民大学出版社,2001年版
[23]于中一.地方税立法原则研究.涉外税务.1998(6)
[24]杨卫华.对我国开征物业税的思考.扬州大学税务学院学报.2004(94)
[25]席卫群.开征物业税须明确的几个细节问题.涉外税务.2004(4)
[26]吴晓宇.开征物业税对房价的影响.涉外税务.2004(4)
[27]湖北省国际税收研究会课题组.我国财产税制改革的现实取向与配套措施.经济论坛.湖北社会科学。2006
[28]万婷.对我国开征物业税的理性思考.中国房地信息月刊.2004(6)
[29]Mieszkowski,Peter,and George R Zodrow."Taxation and the Tiebout Model."Journal of Economic Literature,September 1989,pp.1098-1146.
[30]McCluskey W.J.&Williams B."Introduction:A Com2parative Evaluation in McCluskey",W.J.(ed.),Property Tax:An International Comparative Review,Ashgate Publishing Ltd.,1999.
[31]O'Sullivan.Arthur,Terri A.Sexton,and Steven M.Sheffrin.Property Taxes and Tax Revolts.New York:Cambridge U2 niversity Press,1995
[32]Roy Bahl."property Taxation in Developing Countries:An Assessment in 2001,"Lincoln Lecture,Lincoln Institute of Land Policy,Cambridge,Ma,October23,2001.