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房地产业作为中国的支柱产业,与国民经济的关系十分紧密。当前,中国房地产业积累了一定的风险,并步入“新常态”。这是中国房地产税立法的背景。中国房地产税制改革已进入基础性制度建设阶段。中国的房地产税立法,必须明确房地产税既不是调控房地产市场的工具,也不承担调节收入分配的角色,而是为地方政府更好地供给公共产品和公共服务提供财力保障。房地产税的改革要纳入财税体制改革的整体框架,在大幅度减税和增加居民收入的基础上,作为一种地方税,按照“宽税基、简税种、低税率”的原则,推进渐进式改革,防止房地产税成为政府攫取财富的工具。
As a pillar industry in China, the real estate industry has a very close relationship with the national economy. At present, China’s real estate industry has accumulated some risks and stepped into the “new normal.” This is the background of China’s real estate tax legislation. China’s real estate tax reform has entered the stage of basic system construction. China’s real estate tax legislation must be clear that the real estate tax is neither a tool to regulate the real estate market, nor does it assume the role of regulating income distribution. Instead, it provides the financial guarantee for local governments to better provide public goods and public services. The reform of real estate tax should be incorporated into the overall framework of the fiscal and taxation system reform. As a local tax, based on the principle of “wide base tax, simple tax base and low tax base”, we should promote gradual progress based on substantial tax cuts and increased resident income Reform, to prevent real estate taxes become a government tool to grab wealth.