对我国开征物业税思考论文

对我国开征物业税的思考

摘要：物业税的实质就是房地产税，我国开征物业税实际上就是把与房地产相关的现行各种税费加以改革，统一征收一种税，即物业税。近年来，随着我国房地产行业的蓬勃发展，其在宏观上已经成了我过国民经济的支柱产业，与此相伴，房地产行业的税收也成为中央和地方财政收入的重要来源，然而现行的房地产税收制度存在诸多问题。本文拟通过对我过当前房地产业税收制度的分析，指出我国开征物业税的原因所在，在分析我国当前国情下开征物业税所存在种种问题之后，提出一些建议。 关键词：物业税房地产税制税制改革

abstract: the property tax is the essence of the real estate taxes, our country collecting the property tax is actually the real estate related with the current reform of all kinds of taxes, uniform collection a tax, namely the property tax. in recent years, along with the vigorous development of real estate industry in our country, the macro view has already become me to a pillar industry of the national economy, and the concomitant, real estate tax also become the central and local governments an important source of income, but the current real estate tax system has many problems. this paper tries to me the current tax system analysis of real estate industry in china, points out that the property tax