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宏观调控是现代税法价值目标之一。作为政府宏观调控工具,物业税具有宏观调控房价,保障居民住宅权实现的价值功能。应通过制定物业税法,划定国家在物业税领域的宏观调控行使权限。整改相关租税项目,将土地出让金纳入物业税范畴,相应取消土地增值税和城镇土地使用税,提高居民对住房的可获得性。合理设计物业税的课税要素,防止物业税成为居民保有住宅的负担。
Macro-control is one of the goals of the modern tax law. As a macro-control tool for the government, property tax has a macro-control prices, to protect the value of residential housing rights function. Through the development of property tax law, delineation of the state in the field of property tax macro-control exercising authority. Rectification of relevant tax items, the land transfer payments included in the scope of property tax, the corresponding elimination of land value-added tax and urban land-use tax, improve the residents of housing availability. Rational design of the tax elements of property tax to prevent the property tax to become residents to maintain the burden of housing.