资源描述：
《我国开征物业税的难点及现实选择（difficulties and realistic choice of levying property tax in china）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、我国开征物业税的难点及现实选择（DifficultiesandrealisticchoiceoflevyingpropertytaxinChina）DifficultiesandrealisticchoiceoflevyingpropertytaxinChinaDifficultiesandrealisticchoiceoflevyingpropertytaxinChina2008-12-2015:15:16Abstract:ThisarticlefromtheChinesepropertytaxpurposeandr
2、easontolearnfromothercountriesintherealestate(propertytax)basedontheexperienceandpractice,pointsoutthedifficultiesoflevyingpropertytaxinourcountry,andputforwardtherealisticchoice.Keywords:propertytax;internationalpractice;difficulties;realisticchoice"Property"is
3、derivedfromHongkongandSoutheastAsia,anditsgeneralmeaningisthevarioustypesofhousesthathavebeenbuiltandputintouse,aswellastheirfacilities,facilitiesandsites.Propertyistherealestate(realestate)nickname,propertytaxreferstotherealestatetax,isakindofpropertytax.Thecur
4、rentrealestatetaxsystemreformforpropertytaxpurposeandreason,academicunderstandingisconsistent:first,China'scurrentrealestatetaxsystemhasmanyproblems,itisimperativetoreform,suchasthetaxscopeistoonarrow,incompletecoverageofthetaxbase;taxbasisisnotscientific;thetax
5、ratedesignunreasonable,lopsided,preventtaxregulationofnormalplay;thetaxrateisnot,contrarytotheprincipleofnationaltreatment;taxduplication,excessivecharge,theheavyburdenofenterprises.Twoistheintroductionofpropertytax,canreducethecurrenthighprices.AccordingtoChine
6、sefinancialdisclosureoftheinformationnetwork,inChina'shousingprices,realestatetaxesandprofitsaccountedfor60%,constructioncostsaccountedforonly40%.inforeignprices,constructioncostsaccountedfor70%oftheprice,taxandrealestateprofitsaccountedforabout30%.intheory,ifth
7、eUnitedStatesaccordingtotheexperienceofathepropertytax,thepurchaseofnewpremisesinthechain,consumerscanatleastreducefrom10%to20%ofthepurchasecost,sothattheresidentsofthehomeownershipthresholdreducedaccordingly,intensivemanagementisconducivetorealestateandlandrati
8、onalflow.Threeistheintroductionofpropertytax,isconducivetoavoidthedrawbacksoftherentalsystem,curbinvestmentbubbles.Fouristheintroductionofpropertytax,isconducivetoreg
