论文部分内容阅读
本文认为,物业税的开征需要健全的不动产物权制度,新通过的《中华人民共和国物权法》(以下简称《物权法》)对物权的归属和利用作出了全面规定。按照《物权法》的规定,我国物业税应当将土地和建筑物同时作为征税对象;土地出让金不应并入物业税,第一次从政府取得土地使用权时应当继续支付土地出让金,但土地使用权期间届满自动续期后则不应再支付;实行不动产统一登记制度,有利于加强物业税的税源管理。
This paper argues that the property tax levy requires a sound real estate property system, the newly passed “Property Law” (hereinafter referred to as “Property Law”) on the ownership and use of property made a comprehensive provision. According to the “Property Law”, China’s property tax should be both land and buildings as a tax object; land transfer payments should not be incorporated into the property tax, the first time the government obtains the right to use land should continue to pay the land transfer payments, but the land After the expiration of the right to use automatic renewal should not be paid; the implementation of a unified registration system for real estate, is conducive to strengthening the property tax tax source management.