Research on A Number of Legal Issues about China's Property Tax

上世纪90年代末期以来，房地产市场一片欣欣向荣，房地产业成为名符其实的国民经济支柱产业。但问题也随之而来，比如土地资源的浪费与流失、房价居高不下并远远超出普通居民的消费能力等等。人们开始担忧房地产市场泡沫，纷纷呼吁政府采取具有针对性的宏观调控措施。 在这样的背景下，物业税逐渐走入人们的视野。尤其在2003年10月党的十六届三中全会之后，关于物业税的讨论更是频频见诸报端和各大网站。目前，我国学术界对物业税立法的问题已做了许多深入的研究和分析，但在一些关键问题上仍然存在较大分歧。尽管物业税已在一些省份实施“空转”，但在国家正式出台物业税法之前，物业税的立法研究还是任重而道远。 2008年9月金...The real estate market has flourished since the late 1990s, and the real estate industry has been truly a pillar of national economy. But at the same time, problems followed, such as the waste and loss of land resources, the increasing housing prices that were beyond the public’s purchasing power and so on. People began to worry about the real estate bubble, and called for the government to adopt ...学位：法律硕士院系专业：法学院法律系_法律硕士(JM)学号：1292006115058