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近年来,我国各级政府高度重视推进土地和房产税体系改革,将其作为调节收入分配的重要抓手和稳妥推进新型城镇化建设的有力保障。我国香港和台湾地区在土地和房产税管理方面起步较早、经验较为丰富,分析其土地使用权的取得、房地产保有、房地产转移各环节中税(租)种的设置与搭配,并与大陆地区相关相关制度进行比较,有利于为完善大陆地区土地房产财税体系、加快推进房地产税改革提供借鉴。
In recent years, the governments at all levels in our country have attached great importance to promoting the reform of the land and property tax systems as an important starting point for adjusting the distribution of income and a powerful guarantee for the steady advancement of the new type of urbanization. Hong Kong and Taiwan in our country have a very early start in land and property tax management and have more experience. We analyze the set-up and collocation of taxes (rent) in various aspects such as the acquisition of land use rights, real estate preservation and real estate transfer, Relevant related systems to compare, is conducive to improving the financial system of land real estate in mainland China to accelerate the reform of real estate tax to provide reference.