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从经济发展的角度看,房产税正成为各方关注的热点。财税体制的改革和经济发展优化了现期税制结构和收入再分配,房产税是以房屋为征税对象,以房屋的计税余值或租金收入为计税依据,向房屋产权所有人征收的一种财产税。房产税隶属地方税,随着经济的迅速发展,房产税税源稳定。近年来,人们生活水平的日渐提高,对改善住房条件的需求不断变化和增长,为房产税成为地方财政收入的一个主要来源提供了有利的条件。房产税通过房产保有环节征税,形成规范的经济调节。我国进行房产税税制改革的对策应选择扩大税基(征税范围)、调整计税依据和采用低税率等方面进行。
From the perspective of economic development, real estate tax is becoming the focus of attention of all parties. The fiscal tax system reform and economic development optimize the current tax structure and income redistribution, property tax is the object of housing for tax purposes, to the tax or rental income of the house tax basis for the acquisition of the property owner A property tax. Property tax under the local tax, with the rapid economic development, stable property tax source. In recent years, with the continuous improvement of people’s standard of living and the ever-changing demand for improving housing conditions, this has provided favorable conditions for the property tax to become a major source of local revenue. Property tax through the real estate part of the tax collection, the formation of norms of economic regulation. China’s property tax reform should be chosen to expand the tax base (the scope of taxation), adjust the tax basis and the use of low tax rates and other aspects.