论文部分内容阅读
为了保持政策的连续性和稳定性,促进房地产市场平稳健康发展,国务院不久前召开常务会议,研究制定继续做好房地产市场调控的“国五条”。“国五条”明确指出,“扩大个人住房房产税改革试点范围”。1“控房价”不是房产税扩围改革的初衷和根本目的房产税是指在房产保有环节以房产的评估值为计税依据向房产的所有者征收的一种财产税。“控房价”不是房产税扩围改革的初衷和根本目的。房产税扩围改革的初衷和根本目的主要体现在以下两个方面:
In order to maintain the continuity and stability of policies and promote the steady and healthy development of the real estate market, the State Council held a standing meeting not long ago to study and formulate the “Five Articles” to continue to control the real estate market. “State five ” made it clear that “to expand the scope of pilot housing reform of individual housing ”. 1 “control room ” is not the original intention of the expansion of property tax reform and the fundamental purpose of the property tax is the real estate tax in the real estate part of the estimated value of the tax as a tax levy a property tax levied on property owners. “Control prices ” is not the original intention of the real estate tax expansion of the reform and the fundamental purpose. Property tax expansion The original intention of reform and the fundamental purpose is mainly reflected in the following two aspects: