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现行不动产税制还存在征税范围过窄、计税依据不尽合理、税率设计有失公允、税收政策存在交叉、收入规模过小以及征管存在漏洞等问题,需要进一步深化改革,重点是合并税种、合理确定不动产税制各要素、合理配置地方税种,以及统一内外税制。同时,还要合理划分各级事权和财权,制定合理的不动产价值评估体系,进一步公平纳税人税收负担,处理好税与费的关系。
The existing real estate tax system still exists the scope of taxation is too narrow, the tax basis is not reasonable, the tax design is unfair, there are cross-tax policy, the income is too small and there are loopholes in the collection and management and other issues need further deepen the reform, the focus is the combination of taxes, Rationally determine the various elements of the real estate tax system, a reasonable allocation of local taxes, as well as a unified internal and external tax system. At the same time, we should also rationally divide the power and financial power at all levels, formulate a reasonable real estate value evaluation system, and further balance the tax burden on taxpayers and properly handle the relationship between taxes and fees.