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由于现行的房地产税收制度已经不能满足政府及民众所期望的规范我国房地产业发展及调节国民收入差距的愿望,房地产税收制度改革势在必行。政府也积极出台了相关措施,试图找到合理的房地产税收方式,例如在上海和重庆进行的房产税征收试点,就可以看出政府改革的决心。但由于种种不利因素,房产税试点城市的努力并没有取得理想的效果。本文从现行房产税收制度及试点城市新房产税的设计缺陷出发,结合国外征收房地产税的先进经验,设计出适合我国国情的房地产税收体系。
Due to the current real estate tax system can not meet the expectations of the government and the people to regulate our real estate development and the desire to adjust the national income gap, the real estate tax reform is imperative. The government has also actively introduced relevant measures in an attempt to find a reasonable way of real estate taxation, such as the pilot collection of real estate taxes in Shanghai and Chongqing, which shows the determination of government reform. However, due to various unfavorable factors, the efforts of the property tax pilot cities did not achieve the desired results. Based on the current property tax system and the design flaw of the pilot city new property tax, combined with the advanced experience of foreign real estate tax levied, this paper designs a real estate tax system that suits our national conditions.