关于我国开征物业税的思考

我国房地产业税收存在租、税、费界定不清等问题,造成我国房价高。因此,从整体上改革房地产税费制度已成必须。而房地产税费改革的基本方向应该是“明租、正税、清费”。具体来说,就是在法律中明确规定,土地出让金作为地租形式,从原来购房时一次性交纳改为在使用期内逐年向当地政府交纳;统一征收物业税;清理房地产业中的各项杂费。

Thinking on the Imposition of Property Tax in Our Country

What makes the price of houses excessively high in China is that there are many problems in the taxation of industry of real estate in our country,such as that the boundary among rent,tax and fee is not clear.Therefore it is necessary to reform the whole system of real estate taxation and fee.Moreover,the basic direction of the reformation of the real estate taxation and fee should be taken in the land transferring fee annually,proscribing the property tax in the tax law and clearing up the unnecessary fees.That is to say,the law should regulate that the land transferring fee as a form of land tax must be taken in annually by the government instead of taking in all of that when buying houses;the property tax must be imposed;all the unnecessary fees in the industry of real estate must be cleared up.