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一、我国房地产税收制度存在的问题(一)房地产税制体系不合理。目前,我国的房地产税制体系构成中,主要税种过于集中,大部分集中在房地产的转移环节,并且,常常对同一课税对象重复课税,税负较重,而对房地产保有环节征税较少,税负较轻。这样,造成一定消极影响:1.对土地来讲,土地保有阶段课税少,税负轻,流通阶段则课税多,税负重,形成土地闲置,造成浪费,抑制了
First, China’s real estate tax system problems (a) real estate tax system is not reasonable. At present, China’s real estate tax system, the main taxes are too concentrated, most of them concentrated in the transfer of real estate links, and often the same tax object double taxation, heavy tax burden, while the real estate holding part of the tax levy less The tax burden is light. In this way, a certain negative impact on: 1. For the land, the land holding stage less taxable, light tax, the tax stage of taxation and more tax burden, the formation of land idle, resulting in waste, inhibited