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随着中国的房产税征收试点工作1月28日在重庆和上海两市的启动,关于应不应该征收房产税的讨论日趋激烈。很多人认为最直观的判断标准是看征收房产税到底能不能有效抑制目前高房价或者调节收入平衡,维护社会的和谐。笔者认为,对于应不应该征收房产税的问题,还是应该回归到对房产税可税性的理论探讨上,因为只有理论上的确实充分的论证,才能使社会各界对房产税有全面正确的认识,进而真正地指导人们贯彻执行征收房产税的方案,以期房产税征收工作能够早日在全国范围内展开。
As the pilot property tax collection in China started on January 28 in Chongqing and Shanghai, discussions on whether property tax should not be levied have become increasingly fierce. Many people think that the most intuitive criterion is to see whether the collection of property tax can effectively curb the current high housing prices or adjust the balance of income and safeguard social harmony. The author believes that the question should not be levied on property taxes, or should return to the tax on property taxability theory, because only theoretically sufficient argument in order to enable the community to have a comprehensive and correct understanding of the property tax , And then really guide people to implement the program of levying real estate taxes so that the tax collection of real estate can be started nationwide as soon as possible.