资源描述：
《我国物业税法律制度研究》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、北京交通大学硕士学位论文我国物业税法律制度研究姓名：王琤申请学位级别：硕士专业：经济法学指导教师：郑翔20080601ABSTRACTThepropertytax，whichtakestherealestateownerortheuserasataxpayer,andtheholdstageasthemaintaxablelevel，isonekindoftaxmainlyaimsatrealestate,landandhouse，requestsitstenantortheownertopayta
2、xelevatesalongwiththerealestatemarketvalueeveryyear．‘'Thedecisiononhowtofixcertainproblemsineconomicmarketsystem’’whichpassedduringtheCentralCommitteeoftheCCP16thThirdSessioninOct．2003，pointedoutexplicitly‘'toimplementthetaxreformandfeesconstructioninc
3、ities，tolevyaunifiedpropertytaxwhentheconditionsareready,andcancelstherelatedtaxesandfeescorrespondingly．’’Lotsofproblemsexistinthepresentrealestatestaxsystemofourcountry,suchasanambiguousdistinguishbetweentaxpowers，theunreasonableestablishmentofthecat
4、egoriesoftaxes,thebases,andthelevyscope,theunifiedtaxpolicy,andtheunperfectnecessaryauxiliarysystemandSOon．Thearticlestatesthatcharacteristicsofthepropertytax,localauthority'sfinancialdemand-,thesocialsustainabledevelopmentandbroadmasses‘need，makethele
5、gislationofthepropertytaxpossible．Nomatterinordertoincreasethelocalauthority’staxrevenue,tosuppressthegovernmentshort-termbehavior,andtobehaviortherealestatemark嚏ortobalancethepublicwealth,tothestraightthepointofviewofexpense,thereformoftherealestatesy
6、stemandbeginslevyingpropertytax，isnotonlynecessary,butalsofeasible，Inordertoestablishthepropertytaxlegalsystem,thefirstthingistochoosetheappropriatelegislativepattern．Accordingtoexistingsituation,theindividualpropertytaxlegislationpatternismorereliable
7、．Tbenextistodesignaspecificlegalsystem．Thisarticlemakesadetailelaborationonthetaxpayer,thebasis，theobjectofpropertytax，thescope，thetaxrateaswellasthetaxpreference．Finally,asetofperfectcoordinatedmeasuresshouldbeestablished．111earticlepointedoutthatitis
8、necessarytoconsummatetherealestateappraisalsystem,toperfectrealestateregistrationsystem，andtostrengthentaxpayer'sself-consciousness，allofwhichaleimportantsafeguardstolevypropertytax．T11isarticlemakeapreciseresearchontheconceptandthechar
