【作者】 赵杰；

【导师】 许远明；

【作者基本信息】 重庆大学 ， 管理科学与工程， 2008， 硕士

【摘要】 物业税是近年来的热门话题,是关系中央、地方政府、房地产市场及普通居民的重要议题。从2003年10月中共中央十六届三中全会决定提出“条件具备时对不动产开征统一规范的物业税,相应取消有关税费”,到2005年10月中共中央十六届五中全会关于第十一个五年规划的建议提出“稳步推行物业税”,其重要性和紧迫性可见一斑。今年7月22日国办转发的《发改委关于2008年深化经济体制改革工作的意见》再一次强调要研究推进房地产税制改革。可以看出,开征物业税或其他房地产税以改革现行的房地产税制已是必然趋势,文章中前面也对物业税在我国开征的必要性进行讨论。目前我国的物业税改革正处于方案设计阶段,基本方案将会是原有的部分房地产税种以整合,建立统一的物业税,并对征税对象和计税依据进行市场化改革,使整个不动产税收制度更加适应社会主义市场经济体制以及政府宏观调控的需要。物业税税基选择是物业税税制设计中的重要内容。本文将对国际上物业税税基模式类型及其代表国家税基的介绍,并对每种类型的模式的优劣做出评判;接着结合当前我国房地产税收以及相关房地产市场状况,分析总结出适合我国现状的物业税税基模式;然后在确定物业税税基模式后,对物业税税基评估体系进行研究;最后对文章进行总结并展望物业税税基长期的发展变化。更多还原

【Abstract】 The property tax was the recent years hot topic of discussion, was relates the central committee, the local authority, the real estate market and the ordinary inhabitant’s important subject. From October, 2003 the Central Committee of the CCP 16 session of Third Session decided proposed“the condition has when begins levying taxes the unification standard property tax to the real estate, cancels the related taxes and fees correspondingly”, to October, 2005 the Central Committee of the CCP 16 session of Fifth Plenary Session about the 11th five year plan suggestion proposed“carries out the property tax with steady steps”, its importance and the pressing can be inferred. This July 22 the country manages the repeater "Development and Planning Commission To deepen Economic restructuring Work about 2008 Opinion" again to emphasize must study the advancement real estate tax system reform. May see, begins levying taxes the property tax or other real estate taxes reforms the present real estate tax system already is the inevitable trend, in the article front also the necessity which begins levying taxes in our country carries on the discussion to the property tax.At present our country’s property tax reform is being at the project definition phase, the basic plan could be the original partial real estate categories of taxes by the conformity, will establish the unified property tax, and will count the tax basis to the taxation object to carry on the marketability reform, will cause the entire real estate tax revenue system even more to adapt the socialist market economy system as well as the government macroeconomic regulation and control need. The property tax base choice is in the property tax system design important content. This article to on the international the basis of property tax pattern type and will represent the national tax base the introduction, and will make the judgment to each kind of type pattern fit and unfit quality; Then unifies the current our country real estate tax revenue as well as the correlation real estate market condition, the analysis summarizes suits our country present situation the basis of property tax pattern; Then after the determination the basis of property tax pattern, to the basis of the property tax appraised the system conducts the research; Finally carries on to the article summarizes and forecasts the basis of the property tax long-term development change.更多还原