【摘要】 科学合理的物业税税收优惠政策,既可以减轻纳税人的税收负担,也可以反映国家在一定时期的政策导向。在借鉴国际经验的基础上,我国应对物业税税收优惠政策进行优化设计,对国家和政府公务用房地产、社会公益事业用房地产免税;对农业用地和农民自用住房暂免征税;对城镇居民住宅设立免税面积。更多还原

【Abstract】 The scientific and reasonable real estate tax preferential policy,not only has lightened taxpayer’s tax burden,but also reflected national policy guidance in a certain period.On the basis of international experience,we should put forward optimization design plan to China’s real estate tax preferential policy.For instance,the government official business and the public welfare with the real estate to be exempted from tax,agricultural land and the farmer self-occupied house to be tax-exempt temporarily,urban residential housing to be set up the tax-free area,and so on.更多还原