论文部分内容阅读
按照国务院明确的改革部署,“营改增”将力争于“十二五”期间全面完成。“营改增”后,地方税体系需要重构,如何为地方税寻找新的主体税种,为地方财政寻求可以替代营业税的税源,成为新一轮财税改革亟待破解的问题。无论从房地产税本身的稳定性、弹性、易征管性,还是从国外实践来看,它都是地方主体税较为理想的选择。但是目前,我国房地产税制度还很落后,问题颇多。本文将根据实际对我国房产税改革以及配套措施提出一些意见。
In accordance with the explicit plan of reform and implementation by the State Council, “batching up” will strive to be fully completed during the “12th Five-Year Plan” period. How to find a new type of local taxes for local taxes and seek a source of revenue that can replace business taxes for local finance have become a problem to be solved urgently for the new round of fiscal and tax reforms. No matter from the real estate tax itself stability, flexibility, easy collection of management, or from the practice of foreign countries, it is the local subject tax is the ideal choice. However, at present, the real estate tax system in our country is still far behind with many problems. This article will be based on the actual reform of China’s property tax and supporting measures put forward some views.