| 物业税开征的三大难点及其破解 |
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| 引用本文： | 王建伟.物业税开征的三大难点及其破解[J].宁夏社会科学,2010(1):58-61. |
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| 作者姓名： | 王建伟 |
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| 作者单位： | 南京财经大学,财税学院,江苏,南京,210046 |
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| 摘 要： | 近期有关物业税开征议论遑遑。笔者认为，目前开征物业税，必须解决好三个重大基础问题也是核心难点问题。一是土地出让金的置换问题，二是物业开发、交易环节的税费转换问题，三是物业税征收中悬而未决的一些技术难题。何时开征物业税，基本条件是否成熟，物业税开征需要重大基础条件的支持。
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| 关 键 词： | 土地出让金 物业税 物业开发 物业交易 物业持有 |
Three problems and solutions in levy of house tax |
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| WANG Jian-wei.Three problems and solutions in levy of house tax[J].Social Sciences in Ningxia,2010(1):58-61. |
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| Authors: | WANG Jian-wei |
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| Institution: | School of Finance and Taxes/a>;Nanjing University of Finance and Economics/a>;Nanjing/a>;Jiangsu/a>;210046 |
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| Abstract: | Recently,the levy of house tax becomes a hot topic in society.The essay analyzes the three important problems in the system of house tax.First,solve the problem of fund in the process of land transformation.Second,solve the problem of different kinds of taxes and fees in the process of construction and transaction.Third,solve the detailed problem in levy house tax.When and how to begin the levy of house tax is a serious problem,it is necessary to improve the related system. |
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| Keywords: | fund of land transformation house tax house development house transaction house owning |
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