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最近,房地产税法纳入第十二届全国人大常委会立法规划,引发社会各界广泛关注。与我国现行的房产税相比,未来的房地产税将是一种全新的税制,具有不同的特征:首先,它不只是针对房屋,而将房屋和土地合二为一;其次,它也不只是针对经营性房地产,而将扩展为居民生活居住房;其次,它的征税范围有可能不再局限于城镇,而将扩大到农村地区;再次,它的计税依据不再是房屋原价或者出租收入,而可能是以房地产市场价值为基础的评估价值;此外,随着税基的变化,它的税率也会进
Recently, the real estate tax law has been incorporated into the legislative plan of the 12th NPC Standing Committee, causing widespread concern in the community. Compared with the current real estate tax in our country, the future real estate tax will be a completely new tax system with different characteristics. First, it not only targets housing but combines housing with land. Second, it is not just For real estate business, but will be extended to residential living; Second, it may no longer be limited to the scope of taxation in urban areas, but will be extended to rural areas; Third, its tax basis is no longer the original price of the house or rented Income, which may be based on the value of the real estate market assessment value; In addition, as the tax base changes, it will also enter the tax rate