个别财产税

如何构建我国物业税收法律制度？首先，通过比较现行立法模式，并结合我国实际情况，提出选择个别财产税立法模式更为可靠。

First , combined with the actual situation , we think the model of individual property tax legislation is more appropriate .

在文章结构上，首先探讨了我国的物业税立法模式的选择，结合我国现有的实际情况，选择个别财产税立法模式更为可靠。

It is started from choosing the appropriate legislative pattern . According to existing situation , the individual property tax legislation pattern is more reliable .

通过对一般财产税立法模式和个别财产税立法模式进行分析，得出我国物业税切不可盲目效仿发达国家的一般财产税，而应采取个别财产税。

Through the analysis to the general property tax legislation pattern and the individual property tax legislation pattern , obtains our country property tax to cut cannot imitate the developed country blindly the general property tax , but should adopt the individual property tax .