世界主要转轨国家物业税制改革与产权保护及其启示  

The Property Right’s Protection and Tax System Reform Transitional of Some Countries’Real Property and Its Enlightenment to Our Country

作　　者：唐明[1] 

机构地区：[1]湖南大学会计学院,湖南长沙410079

出　　处：《当代经济管理》2009年第5期87-91,共5页Contemporary Economic Management

摘　　要：我国的物业税制改革是在经济社会双转轨的背景下进行的,产权不清晰导致的"法律基础"缺失几乎是所有转型国家在改革物业税时共同面临的困境,我国也不例外。《物权法》出台为物业税的开征提供了法律依据和前期准备,但远未能解决物业税改革所需的法律基础问题。我国目前物业税制改革所处的产权法律环境与转轨国家当年改革极为相似,世界主要转轨国家物业税制改革成功的同时也是产权得到确立和保护的过程,他国的经验教训可以为我国提供很好的借鉴和思路。Our country＇s real property taxation system reform is being in progress under background of both economic and social transition. The absence of law basis is the difficult position that ahnost all the transitional countries are confronted with when they carry out real property tax reformation, and our country is without exception. Real Right Law of the People＇s Republic of China provides the foundation and makes preparation for real property taxation system reform. But it cannot solve the problem of the absence of law basis. The legal environment of property right facing by our country＇s real property taxation system reform shows very similar with other transitional countries, and the process of transitional countries＇ success of real property taxation system reform is also at the same process of property right＇s establishment and protection. Therefore, the other counties＇ experience can give us much significant enlightenment.

关 键 词：物业税制改革 产权保护 法律基础 

分 类 号：F812.42[经济管理—财政学]