论文部分内容阅读
物业税改革即将在全国范围内模拟运行,其中的关键技术问题是管理平台的建立及完善。本文依据我国特有的房屋、土地权属理论和现实,建构我国未来物业税税基管理、税基评估的基本理论框架。通过整合运用数据库、地理信息系统、自动评估模型等关键技术设计思路,基于物业税基管理进行流程再造,提出构建物业税基综合管理平台系统,作为物业税征管基础的政策建议。
Property tax reform is about to simulate the countrywide operation, one of the key technical issues is the establishment and improvement of the management platform. Based on China’s unique housing and land tenure theory and reality, this article constructs the basic theoretical framework of China’s future tax management of property tax and tax base. Through the integration of database, GIS, automatic assessment model and other key technology design ideas, based on the property tax base management process reengineering, proposed building a comprehensive management system of property tax base as the policy recommendations for property tax collection and management.