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在我国近年来房地产价格虚高、种种调控手段收效甚微的背景下,开征物业税具有重大现实意义。其对改善我国地方税收立法、优化现行税制、规范政府行为、加强国家宏观调控以及调节社会贫富差距的积极作用将全面展现,但也可能遭遇房产使用成本的大幅上升、公平性无法保证、地方政府应对不足、土地出让金最终归属等等问题。
In our country, in recent years, the real estate price is under the background of high price and various control measures have little effect. The introduction of property tax has great practical significance. Its active role in improving local tax legislation in our country, optimizing the existing tax system, standardizing government behavior, strengthening state macro-control and adjusting the gap between rich and poor in society will be fully demonstrated. However, it may also encounter a substantial increase in the cost of using real estate. Fairness can not guarantee that local Government deficiencies, the final ownership of land transfer and so on.