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房地产保有环节税收在组织收入方面具有良好的稳定性和弹性。我国现有房地产保有环节税收的收入规模较小,与我国经济发展水平、城市化进程并不匹配。本文基于税收收入职能进行分析,就我国房地产保有环节税收的现存问题提出建议:着重考虑产业总体税负、实行差别税负、以房地产评估值为计税依据、设计科学的征管体制。
Real estate ownership tax revenue in the organizational income has good stability and flexibility. The tax income of the existing real estate ownership links in our country is relatively small and does not match the level of economic development and urbanization in our country. Based on the analysis of the tax revenue function, this paper puts forward some suggestions on the existing tax problems in the real estate ownership chain. We should pay attention to the overall tax burden of the industry, apply the differential tax burden, and design a scientific collection and management system based on the real estate appraisal value.