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近些年来,为了抑制房价的非理性增长,国家相继出台了一系列强有力的调控措施,在新一轮遏制部分城市房价过快上涨的调控中,首次提出了“加快推进房产税改革试点工作,并逐步扩大到全国”的理念。2011年1月26日“新国八条”楼市调控政策出台后,28日起重庆和上海作为试点征收房产税,至此房产税正式进入税收体系。所谓的房产税(亦称房屋税),是指以房产为征税对象,按照房屋的计税余值或者租金作为计税依据,向财产的所有人征收的一种财产税。房产税作为政府调控房地产市场的重要调控手段,对规范市场秩序,调控房产价格,实现房产资源的有效利用具有重要意义,同时能够增加地方政府的财政收入,对于缓解地方财政危机有
In recent years, in order to curb the irrational growth of housing prices, the state has successively issued a series of strong regulatory measures. In a new round of regulation to curb housing prices rising too rapidly in some cities, the Pilot on Accelerating the Reform of Real Estate Tax Work, and gradually expanded to the national “concept. January 26, 2011 ”New country eight " property market regulation policy promulgated, on the 28th Chongqing and Shanghai as a pilot levy property tax, thus property tax formally entered the tax system. The so-called real estate tax (also known as housing tax), refers to the real estate for the tax object, according to the taxable value of the housing or rent tax basis, a property tax levied on the property owner. As an important regulation and control tool for the government to control the real estate market, the property tax is of great significance to regulate the market order, regulate the price of real estate and realize the effective utilization of real estate resources. At the same time, it can increase the fiscal revenue of local governments and alleviate the local financial crisis