摘要
房地产业是我国国民经济的重要支柱产业,房地产税费改革一直是政府十分关注的重要问题。虽然经过几次税费的简化,使我国的房地产税收制度有了一定程度的改进,但房地产税费过高、税制不合理等问题仍然存在。其中,房地产保有阶段税负较轻,征税范围过窄,计税依据不合理,税率设计固定以及内外税制不统一等问题尤为突出。随着社会主义市场经济的不断完善,以“明租、正费、清税”为主题的房地产税制改革再一次兴起。作为这次房地产税制改革的重点,“物业税”担负着规范房地产市场,抑制炒房,稳定房价以及规范政府行为等多项重任。每一次改革都要建立在对现有制度缺陷的剖析和完善的基础上。我国目前究竟是否具有开征物业税的条件?征收物业税的基本框架以及具体的征收制度又如何安排?我们还应该为物业税的开征做哪些准备?这些都是我们在制定和实施新制度前所应该面对和解决的问题。
Real Estate Industry is the important pillar in our National Economy, and the innovation of the taxes and fees in Real Estate is also the important problem to be paying close attention by our government. The government has simplified the taxes and fees in real estate for several times and improved it in certainly degree, but there also are many problems such as the higher taxes and fees in real estate and the unreasonable system of it. And what's more, the taxes during the holding the real estate is lower, the range of collecting taxes is too cramped, the basis of calculate the taxes is not reasonable, and the design of the tax rate is not flexible. With the on and on improving of the socialism marketplace economy, the innovation of the real estate tax system of following topic as "clarifying rents, adjusting fees and simplifying tax " is going on again. As the emphasis of the innovation, "property tax" will undertake many important assignments such as normalizing the real estate market, depressing the speculating of the real estate, stabilizing the real estate price and normalizing the action of government. At a time the innovation should assay the defect of current system and improve it. Is there the circumstance of levying the property tax in our country now? How to arrange the essential framework and the specific system of the property tax? And then, what preparations should be do for the levying? These problems should be faced and settled before we establish and apply the new system.
引文
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