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现行房产税条例已经难以适应当今经济和社会发展的要求。从发达国家的一般经验做法、我国居民住房市场发展的实际状况和新一轮财税体制改革的需要看,有必要对居民住房保有环节征收房产税。深入探讨居民住房保有环节房产税的税率、课税范围与优惠政策等关键税制要素的设计思路、方法及改革配套措施,对于完善改革方案及房产税体系建设具有重要意义。
The current property tax regulations have been difficult to adapt to today’s economic and social development requirements. From the general experience and experience of developed countries, the actual situation of residential housing development in our country and the need of a new round of fiscal and taxation system reform, it is necessary to impose property tax on the part of residents’ housing tenure. It is of great significance to thoroughly discuss the tax rate, the scope of taxation and preferential policies on the taxation of real estate taxes on the part of residents’ housing, as well as the design ideas, methods and supporting measures for the reform of the key taxation system.