我国开征物业税的可行性研究

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摘要
2003年，中共中央十六届三中全会明确提出:“实施城镇建设税费改革，条件具备时对不动产开征统一规范的物业税，相应取消有关收费。”于是，开征物业税成为房地产税收改革的方向，也是完善现行财产税的重要举措。
我国目前房价居高不下，房地产开发商资金压力大，金融系统遭受房地产泡沫冲击的危险，房地产税费制度不合理，种种状况要求进行物业税的开征和改革，只有这样一来才可能解决这些问题，但是对开征问题还存在一些争论。本文通过对各国开征的物业税进行广泛考察并总结经验，再结合我国的实际情况，由此提出关于物业税开征的必要性分析，最后是对我国物业税的构建，提出了我国物业税制度应遵循的基本原则。
本文对改革我国房地产税制，改善地方财政状况，公平社会财富分配等方面具有一定的理论与现实意义。
关键词：物业税  可行性  开征

China￠s property tax levy of the feasibility study
 Abstract
Our government has made regulation recently, the Third Plenary Section of the 16th Party Central Committee held on October 2003,announces : Reform taxes and fees in cities and towns’ construction, condition levy and unify the normal Property Tax on real estate when possessing.
Currently apartments price in our country remains so high ,the funds pressure of the real estate company is heavily, the public finance system is dangerous ,the real estate system is not reasonable, all kinds of these conditions request the property tax reformation ,only reformation may resolve these problems. Extensive investigation to conclude the summary experience in all countries, combining the actual circumstance of our country to carry on the reformation, putting forward further understanding of the property tax, our country' s financial and tax system structural reform could benefit a lot. Lastly, it suggests the construction of the property system. It points out the principle of our property tax system .
This text has value on reforming China real estate tax system, improves our local income , and helps distribute social resources more fairly.
Key words: Property Tax , Feasibility , Beings To Collect

目        录
摘要…………………………………………………………………………………Ⅲ
ABSTRACT …………………………………………………………………………Ⅳ
引言 …………………………………………………………………………………1
一、我国房地产税收制度…………………………………………………… 1
（一）我国房地产税收制度的发展……………………………………………1
（二）我国现行房地产税收体系………………………………………………2
二、国外的房地产税制及启示………………………………………………2
（一）国外的房地产税制 ………………………………………………………2
（二）启示…………………………………………………………………………3
三、开征物业税可行性分析…………………………………………………4
（一）必要性………………………………………………………………………4
1．开征物业税是完善我国税收体系的需要…………………………………………4
2．增加地方政府税收收入，抑制政府的短期行为…………………………………4
3．改善房地产市场结构，防范金融风险……………………………………………5
4．有利于房地产市场的理性消费……………………………………………………6
5．开征物业税是调节贫富差距以促进社会公平的需要……………………………6
（二）条件性………………………………………………………………………7
1．一定的法律基础……………………………………………………………………7
2．社会舆论基础较好…………………………………………………………………7
3．财政收入连年增长，是税制改革的经济保障……………………………………8
四、我国开征物业税的步骤及措施……………………………………… 10

（一）试点的空转………………………………………………………………10
（二）试点的实转及全面推广…………………………………………………10
（三）完善配套措施……………………………………………………………10
1．物业税开征中的税权的分配……………………………………………………10
2．强化房地产产权登记制度………………………………………………………10
3．完善房地产评估体系……………………………………………………………11
4．个人信用制度……………………………………………………………………12
5．救济制度………………………………………………………………………12

五、我国物业税的构建………………………………………………………13
（一）我国物业税的构建原则…………………………………………………13
（二）物业税的征收……………………………………………………………14
1．纳税人……………………………………………………………………………14
2．纳税范围…………………………………………………………………………14
3．计税依据…………………………………………………………………………15
4．税率………………………………………………………………………………15
结论…………………………………………………………………………………15
参考文献………………………………………………………………………… 16
致谢…………………………………………………………………………………17  

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