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从2003年底中共十六届三中全会上明确提及物业税概念,到2004年初广东省表示可能在2004年试点,短短数月之间,“物业税”从一个陌生的术语变成了房地产行业最为关注的热点话题。所谓物业税,又称“财产税”或“地产税”,主要针对土地、房屋等不动产,要求其所有者或承租人每年都缴付一定税款,税额随房产的升值而提高。种种迹象表明,虽然物业税何时开征还不可预见,但对于中国的房地产市场来说,这似乎也只是个时间问题。由于物业税涉及所有生产活动的根本——土地,也涉及房地产的基础——一级市场。因此,社会各个方面、各个阶层,都在从不同角度解读这个尚未在内地实行过的特殊税种,既希望通过这个税种给房地产市场带来巨大的发展动力,也对实施物业税将产生的一些影响感到忧虑。那么,我国的物业税究竟应该是个什么样子?它会对房地产的发展、消费者的生活产生什么样的影响?本期专题据此展开讨论,希望能揭去物业税的“神秘”面纱,找到答案。
From the end of 2003, the Third Plenary Session of the 16th CPC Central Committee made a clear reference to the concept of property tax. By the beginning of 2004, Guangdong Province indicated that it might pilot in 2004. In a few short months, “property tax” has changed from an unfamiliar term to real estate Industry’s most talked about hot topics. The so-called property tax, also known as “property tax” or “property tax”, mainly for real estate such as land, housing and other require their owners or lessees to pay a certain amount of tax each year, the amount of tax increases with the appreciation of real estate. There are indications that although the property tax when the introduction is not yet foreseeable, but for China’s real estate market, this seems to be only a matter of time. As the property tax involves the root of all production activities - land, but also related to real estate - a market. Therefore, all sectors of society and all walks of life are interpreting this special tax that has not yet been implemented in the Mainland from different perspectives. Both hope that this tax will bring enormous impetus to the real estate market and will have some impact on the implementation of the property tax Worried. So, what is the real estate tax in our country? What impact will it have on the development of real estate and the life of consumers? This topic will be discussed accordingly, hoping to uncover the “mysterious” veil of property tax and find out answer.