| 我国开征房地产物业税的可行性分析 |
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| 引用本文： | 王茂明.我国开征房地产物业税的可行性分析[J].长江大学学报(社会科学版),2008,31(4). |
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| 作者姓名： | 王茂明 |
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| 作者单位： | 江汉石油管理局第四机械厂企业规划发展科,湖北,荆州,434100 |
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| 摘 要： | 我国房地产物业税的开征势在必行。从物业税的提出、出台到"试点",已经为开征物业税做了前期准备工作;但是仍存在需要解决相关问题,即物业税与房地产有关税种关系的调整,征收范围的确定,物业税征收方式问题,解决开征物业税的若干制约因素,就可为物业税开征铺平道路。
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| 关 键 词： | 物业税 房地产 房产价值评估 |
Feasibility Analysis of China Imposing Property Tax |
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| WANG Mao-ming.Feasibility Analysis of China Imposing Property Tax[J].Journal of Yangtze University:Social Sciences,2008,31(4). |
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| Authors: | WANG Mao-ming |
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| Abstract: | It is imperative under the situation to impose property tax,but some problems still exist.To solve the problems,the relation between property tax and other realty taxes should be adjusted,the imposing scope should be made certain,and the factors restricting the property tax imposition should be excluded. |
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| Keywords: | property tax real estate property value evaluation |
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