摘要自从物业税被我国政府提上会议桌之后，越来越多的专家、学者对我国开征物业税的必要性和可行性进行了大量研究。在物业税开征的必要性方面，主要针对房价上涨、社会资源配置不合理、贫富差距不断扩大、税收体制不完善（特别是财产税、地方税）、抑制投机等一系列社会问题论述我国对物业税开征的需求；对于可行性研究，很多学者和专家都是结合我国目前房地产价值评估体系、税收制度设计、税率的选择和确定、征收范围和方式、纳税人的纳税意识以及税收监督管理等方面分析我国开征物业税的可行性。本文将针对物业税的作用、我国基本国情、其他国家和地区对物业税的开征情况以及沪渝物业税试点所产生的效应探讨我国开征物业税的必要性和可行性。52608

毕业论文关键词：物业税；税基；税率；税收制度

 Abstract  Since the property tax has been put on the conference table by our government,the number of experts and scholars research on the necessity and feasibility of property tax get more and more. In terms of the necessity of levying property tax, A series of social problems on China's demand for property tax levy as house prices rising, the social resources allocation is not reasonable, the gap between rich and poor widening,refrain speculation, imperfect tax system(especially of the property tax, local taxes),and so on ;For feasibility study, many scholars and experts are combined with China's current real estate value evaluation system, design of tax system , tax rates of choice and determination, the scope and methods, the taxpayer's tax payment consciousness and the supervision and administration of tax and so on to analysis of the feasibility of a property tax in our country. This article will focus on the role of property tax, China's basic national conditions, other countries or regions for the property tax levy of situation ,the effect of Shanghai and Chongqing property tax pilot to explore the necessity and feasibility of a property tax in our country.

Keywords: property tax; assessment of taxes;tax rate;tax system

目  录

第一章 绪论 1

1.1选题的背景及目的 1

1.2 国内外物业税研究现状 2

1.2.1 我国物业税研究现状 2

1.2.2 国外物业税研究现状 4

1.3 选题的研究内容 5

1.4论文的研究方法和步骤 5

第二章 物业税的基本理论 7

2.1 物业税的概念及特征 7

2.2物业税开征的作用 8

2.3物业税开征的理论基础 9

第三章 发达国家及地区物业税征收的经验及对我国的启示 11

3.1 发达国家及地区物业税征收现状 11

3.2 发达国家及地区物业税征收的经验借鉴 12

3.3 发达国家和地区开征物业税对我国的启示 15

第四章 对我国开征房地产物业税的必要性和可行性研究 17

4.1我国开征物业税的必要性 17

4.2 我国开征物业税的可行性研究 20

4.2.1我国开征物业税的基础准备 20

4.2.2我国开征物业税需解决的问题