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房产税是我国的重要税种之一,房产税的征收情况对于我国的经济状况有极大的影响作用。房产税作为公共事业发展的平衡点,合理的房产税征收促进公共事业的发展;不合理的房产税征收使公共事业发展失衡。根据我国的国情与税务情况,本文将对房产税在我国的现状、房产税对公共事业的影响做一个系统的概述。
Property tax is one of the important taxes in our country. The collection of real estate tax has great influence on the economic status of our country. Property tax as a balance between the development of public utilities, reasonable collection of real estate tax to promote the development of public utilities; unreasonable collection of real estate tax to unbalance the development of public utilities. According to China’s national conditions and tax conditions, this article will be a systematic overview of the real estate tax in China’s status quo, property tax on public utilities.