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自2016年5月全面实施营改增后地方税收收入减少,缺乏地方主体税种的情况更加严重。为此,笔者分析了发展以房产税为地方主体税种的方案以及其可行性。首先我们从房产税的特点、作用、现状等来概述房产税具有发展成为地方主体税种的潜力。其次,结合我国房产税改革的实践背景和借鉴国外发达地区成熟的房产税体系制度,以及在上海、重庆的试点城市的现状,学习成功之处,吸取经验教训,提出了对完善我国房地产税改革制度的一些建议。
Since the full implementation of the tax reform in May 2016, local revenue has been reduced, and the lack of taxation of local entities is even more serious. To this end, I analyzed the development of real estate taxes as the main part of the tax program and its feasibility. First of all, we outline the characteristics, functions, status quo of real estate tax to summarize the potential of real estate tax to develop into a local subject tax. Secondly, combined with the practice background of the real estate tax reform in our country and drawing lessons from the ripe system of real estate tax in the developed countries, as well as the status quo of the pilot cities in Shanghai and Chongqing, learning the successful place, drawing lessons and putting forward some suggestions on improving the real estate tax reform System of some suggestions.