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所谓房产税,它是指以房屋为征税对象,按房屋的计税余值或租金收入为计税依据,向产权所有人征收的一种财产税。随着房产调控的深入进行,房产税的改革呼声日益高涨,因此对于目前的房产税政策众多学者也是纷纷提出自己的看法,再加上房产税暂行条例修订工作正在稳步推进中,因此在这时点上,本文将就房产税存在的弊端以及相关的改革提出自己的一点看法,希望能够对本次的房产税改革有所裨益。
The so-called real estate tax, which refers to the object of housing for tax purposes, according to the taxable value of the house or rental income as a tax basis, property tax levied on property owners. With the deepening of regulation and control of real estate, the reform of real estate tax is increasingly louder and louder, and many scholars have also put forward their own views on the current property tax policy. In addition, the revision of the Provisional Regulations on Real Estate Tax is being steadily proceeding. Therefore, Point, this article will be on the shortcomings of real estate tax and related reforms put forward their own views, hoping to be able to reform the real estate tax benefits.