物业税开征的制度调整与时机选择  

On the Institutional Adjustments and Timing for China's Proposed Property Tax

作　　者：张青[1] 

机构地区：[1]湖北经济学院财政与公共管理学院

出　　处：《税务研究》2009年第10期43-46,共4页

基　　金：国家社科基金资助项目"房地产税收制度研究--基于市场价值体系下个人住房税收制度的安排"(项目编号:08BJY144)阶段性研究成果

摘　　要：本文从分税制财政体制、税收制度与负担、土地制度和税收征管制度等方面的调整,论述物业税开征应有的配套制度创新。通过对改革起推动和阻碍作用因素的分析,探讨了我国进行渐进式房地产税收制度改革的时机选择问题。This paper discusses the supporting institutional innovations required for the construction of China＇s proposed property tax system with respect to such adjustments in the tax-sharing arrangment, tax burden, tax enforcement and land system. It also gives some advices on the phase-in stratagem and timing of China＇s property tax reform based on an insight into the dynamics and adversities in this process.

关 键 词：物业税 土地制度 评估征税 

分 类 号：F812.42[经济管理—财政学] F833.105