摘要
我国房地产物业税的开征势在必行。从物业税的提出、出台到"试点",已经为开征物业税做了前期准备工作;但是仍存在需要解决相关问题,即物业税与房地产有关税种关系的调整,征收范围的确定,物业税征收方式问题,解决开征物业税的若干制约因素,就可为物业税开征铺平道路。
It is imperative under the situation to impose property tax, but some problems still exist. To solve the problems, the relation between property tax and other realty taxes should be adjusted, the imposing scope should be made certain, and the Factors restricting the property tax imposition should be excluded.
出处
《长江大学学报（社会科学版）》
2008年第4期67-69,共3页
Journal of Yangtze University（Social Sciences Edition）
关键词
物业税
房地产
房产价值评估
property tax
real estate
property value evaluation
