【摘要】 随着我国社会主义市场经济的快速发展和人民生活水平的不断提高,房地产业获得了长足的发展,然而涉及房地产业的税收政策却显现出其不适应性。因此,应改革房地产税收业务,开征物业税。本文通过分析目前我国房地产税制的现实问题,借鉴国际经验,提出对物业税开征方面的若干建议。更多还原

【Abstract】 With the quick development of China’s socialist market economy and increasing improvement of people’s life,great progress has been made by the real estate industry.But the tax policy concerning the real estate industry doesn’t match the progress.The reform of the tax system in the real estate industry and levying it come to be more important.This paper provides some suggestions on levying the real estate tax by analyzing the present realistic problems in China’s real estate tax system and taking international experiences as reference.更多还原