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随着新一轮财税体制改革,针对房产税的改革问题也逐渐成为热点问题。房产税的改革主要落脚点就是非经营性个人住房的全国征收,目前,我国重庆、上海先后建立试点开征个人住房房产税,这对于全国范围内的推广起到了经验借鉴的作用。开征房产税对于调控房地产市场、调节收入分配以及组织地方政府财政收入起到了重要作用。本文分析了我国开征非经营性个人住房房产税的必要性,指出了全面开征房产税主要面临的问题,最后提出了一些建议。
With the new round of fiscal and taxation system reform, the reform of real estate taxes has gradually become a hot issue. At present, China’s Chongqing and Shanghai have set up pilot projects of levying individual housing property taxes, which has played a role in drawing lessons from the nationwide promotion. The introduction of property tax has played an important role in regulating the real estate market, regulating income distribution and organizing the revenue of local governments. This article analyzes the necessity of levying real estate tax on non-commercial individual housing in our country, points out the major problems that the real estate tax is imposing, and finally puts forward some suggestions.