域外物业税法律制度的国际比较及借鉴启示

发布时间：2018-03-11 20:53

本文选题：物业税　切入点：法律制度　出处：《河北经贸大学学报》2017年02期 　论文类型：期刊论文

【摘要】：近年来开征物业税无论在理论界还是政府部门之间都是一个热门话题。物业税是财产税的一种,是针对国民的财产所征收的一种税收。物业税缴纳的税值会随着不动产市场价值的升高而提高,从而减少了投资投机利润,有利于对房地产价格的过快上涨进行抑制,引导房地产市场健康发展。对英美等国和中国香港的物业税法律制度分析和比较,阐明了域外制度对我国的物业税法律制度的启示和借鉴。
[Abstract]:In recent years, the introduction of property tax is a hot topic in both theoretical and government sectors. Property tax is a kind of property tax. Property tax is a kind of tax levied on the property of the people. The tax value of property tax will increase with the increase of the real estate market value, thus reducing the investment speculative profits, which will help to curb the excessive increase in real estate prices. To guide the healthy development of the real estate market, this paper analyzes and compares the legal system of property tax between Britain and America and Hong Kong, and expounds the enlightenment and reference of the extraterritorial system to the legal system of property tax in our country.
【作者单位】：河北地质大学法政学院;
【分类号】：D912.2

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