论中的物业税方案是对土地和建筑物合并课征,实行内外统一,目的是消除由于税种设置过多而造成的税负过重现象。应该说该方案是符合税制改革方向的,但是有一些环节需要进一步明确。1.征税范围的确定。据传,物业税的征税范围将考虑扩大到农村。这种做法应该说是符合国际惯例,但是 On the property tax program is the integration of land and buildings levy, the implementation of internal and external reunification, the purpose is to eliminate due to excessive tax burden caused by the phenomenon of overburdened. Should be said that the program is in line with the direction of tax reform, but there are some aspects need to be further defined. 1. The scope of taxation. According to legend, the scope of taxation of property tax will be considered to expand to rural areas. This practice should be said to be in line with international practice, however