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一、背景:任重而道远据《经济参考报》2012年8月13日报导:日前,国家税务总局与我国人民大学公共管理学院合作举办的房地产估价技术应用工作高级专业人才培训班(一期)正式开班。国家税务总局财产和行为税司陈杰司长此间发表讲话称,目前我国房地产估价技术应用方面的人才匮乏和管理经验欠缺,因此,要不断提高工作人员的综合素质、提升知识和技术水准。房产税可以为地方财政提供稳定的收入来源,同时房产税可以调节社会成员的财产收入水平,因为无论按财产价值征税,还是按财产收益征税,都比较匹配社会成员的纳税能力,一般都能体现量能课税原则。
First, the background: a long way to go According to “Economic Information Daily” August 13, 2012 reported: Recently, the State Administration of Taxation and the People’s University of China Institute of Public Administration organized by the real estate appraisal technology application of advanced professional training (a Period) officially opened. Chen Jie, director of the Tax Department of State Administration of Taxation on property and behavior, delivered a speech here saying that at present, China’s real estate appraisal technology is scarce in terms of talent application and management experience. Therefore, it is necessary to constantly improve the overall quality of staff members and enhance their knowledge and technical standards. Real estate tax can provide a stable source of income for local finance, while real estate tax can adjust the level of income of members of the community, because both in taxation of property value or property income tax, are more matching the tax ability of members of the community are generally Can reflect the principle of quantity and taxable.