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统筹城乡经济社会发展,是党中央、国务院为改变城乡二元经济格局、全面建设小康社会的战略构想。“创造条件逐步实现城乡税制统一”是这一战略构想的重要组成部分,本文在分析了我国现行城乡税制存在的问题后,提出把房地产税作为统一城乡税制切入点的设想,并提出了具体建议。
The overall planning of urban and rural economic and social development is the strategic plan of the Central Party Committee and the State Council to change the pattern of dual economy in urban and rural areas and build an overall well-to-do society. “To create conditions and gradually realize the unification of urban and rural taxation” is an important part of this strategic concept. After analyzing the existing problems in China’s urban and rural taxation system, this paper put forward the idea of using real estate tax as the starting point for unifying urban and rural taxation system and put forward specific suggestions .