一直以来，由于传统的税收征收政策的实施，房地产行业没有在税收方面有过多的羁绊，得到了蓬勃发展，呈现出美好的发展前景。但危险与机遇并存。一方面取得了很大的经济效益，另一方面却也出现了市场泡沫的危机，对于本行业来讲，是很大的危险。因此，物业税成为我国税制改革的重点之一。2007年提出研究”物业税”方案，目的是使税收更加合乎情理，进一步体现可持续发展的思想精髓。预测新制定的物业税的起征将会对房地产行业产生很大的影响，也必将会随之影响其供需和价格趋势，房地产的改革将面临全新的环境。物业税对房地产市场的影响是方方面面的，通过对此的分析，物业税开征定位的准确性，一定会是我国房地产保有期间税制的极好完善和发展，其对于房地产市场的健康发展，是至关重要的，是质的飞跃。
通过全面的分析了我国房地产市场及相关税收制度，提出了我国物业税税制，分析了房地产市场各方面受开征物业税的影响，并研究了开征物业税有可能产生的经济效应。首先，介绍物业税是什么、源于什么、发展状况和开征的相关背景，分析我国和国外开征物业税的当前情况，对于那些于我国而言有借鉴意义的部分进行深刻总结；其次，对于物业税对房地产供给市场和需求市场的影响以及对未来房价发展趋势的影响进行全面的分析；最后，通过分析开征物业税对整个房地产市场的影响以及我国何时是开征物业税的最佳时机，而且对于物业税制度的建设与完善提出了几点建议。
关键词：物业税；房地产市场；影响分析；物业税率；
All along, due to the implementation of the traditional tax collection policy, the real estate industry is not too much in the tax side of the fetters, has been booming, showing a bright future. But danger and opportunity coexist. On the one hand has made great economic benefits, on the other hand, but also the emergence of a market bubble crisis, for the industry, is a great danger. From the beginning of 2007, our country starts from the property tax, the property tax levy to change the original tax pattern, establish a new property tax levy, the purpose is to make the tax more reasonable, further reflect the idea of sustainable development essence. The new property tax levy will have a great impact on the real estate industry, will also affect its supply and demand and price trends, real estate reform will face a new environment. The effects of property tax on the real estate market is aspects. Through this analysis, the accuracy of the positioning of the property tax levy, will be China’s real estate tax system during the great improvement and development, the healthy development of the real estate market, is very important, is a qualitative leap.
Through a comprehensive analysis of China’s real estate market and the related tax system, put forward the property tax system in our country, analyses the influence of various aspects of real estate by the property tax levy, economic effect and study the property tax levy may produce. First, the property tax is related to what, what sources of background and development and introduction of the current situation, analysis of Chinese and foreign property tax levy, for those in China have the reference part summarize. Second, in the most important part of the paper, the paper analyzes the impact of property tax on the real estate market and demand market and the impact on the future development trend. Finally, through the analysis of the impact of the introduction of property tax on the entire real estate market and the best time to levy property tax in our country, some suggestions are put forward for the construction and improvement of the property tax system.
Keywords：Property tax; real estate; real estate market
目 录
摘要………………………………………………………………………………………………………………………… I
Abstract………………………………………………………………………………………………………………….. II
一、绪论………………………………………………………………………………………………………………… 5
（一）研究背景………………………………………………………………………………………………. 5
（二）研究目的与意义……………………………………………………………………………………. 5
（三）国内外文献综述……………………………………………………………………………………. 5
1.国外文献综述………………………………………………………………………………………… 5
2.国内文献综述………………………………………………………………………………………… 6
（四）研究的主要内容……………………………………………………………………………………. 6
二、物业税的概念及开征背景………………………………………………………………………………… 6
（一）物业税的概念……………………………………………………………………………………….. 6
1、从收税征管的角度定义……………………………………………………………………….. 7
2、从税种属性和国际事件角度定义…………………………………………………………. 7
（二）物业税征收的历史背景…………………………………………………………………………. 8
三、物业税开征对房地产行业影响分析………………………………………………………………….. 9
（一）物业税开征对房地产行业需求方面的影响…………………………………………….. 9
（二）物业税开征对房地产行业供给方面的影响…………………………………………… 10
（三）物业税开征对我国房地产发展趋势的影响…………………………………………… 11
（四）其他因素的影响………………………………………………………………………………….. 12
四、物业税开征前后对国家宏观调控的若干建议………………………………………………….. 13
（一）严格管控现时房地产市场的混乱状况………………………………………………….. 13
（二）从国情出发思考如何制定物业税…………………………………………………………. 13
（三）使物业税成为税收极其重要的部分……………………………………………………… 14
（四）营造物业税开征的最好环境和创造合适条件……………………………………….. 15
（五）重视住房体系的建设…………………………………………………………………………… 16
结论…………………………………………………………………………………………………………………….. 17
致谢…………………………………………………………………………………………………………………….. 18
参考文献……………………………………………………………………………………………………………… 18
