| 我国房产税改革刍议 |
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| 引用本文： | 段涛.我国房产税改革刍议[J].邵阳学院学报(社会科学版),2011,10(1):49-52. |
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| 作者姓名： | 段涛 |
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| 作者单位： | 首都经济贸易大学财政税务学院,北京,100070 |
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| 摘 要： | 在目前中国房价居高不下的背景下,重庆市和上海市开始了房产税改革试点。这不仅仅是一个抛向楼市水池的试水石,更是促进政府职能转变,完善税制结构,稳定地方财政收入的有益尝试。当前我国涉及到房产税的问题很多,不仅包括宏观方面的税制结构,也包括微观层面的计税依据。文章探讨了一些关于现行房产税的问题,并提出了相关建议。
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| 关 键 词： | 房产税 房价 税制 计税依据 |
Brief Discussion on The Reform of Real Estate Tax in China |
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| DUAN Tao.Brief Discussion on The Reform of Real Estate Tax in China[J].Journal of Shaoyang University:Social Science,2011,10(1):49-52. |
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| Authors: | DUAN Tao |
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| Institution: | DUAN Tao (Faculty of Public Finance and Taxation,Capital University of Economic and Business,Beijing 100070) |
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| Abstract: | The State Council has approved to gradually push forward real estate tax reform in China.The goal of considering the levy of the real estate tax is to curb the excessive price hike. However,as a kind of property tax,real estate tax's major effect is to improve the national tax system.This paper studies the problems existing in real estate tax and discusses the relationship between real estate tax and house price.Finally,it proposes some feasible recommendations on the reform of real estate tax in China. |
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| Keywords: | real estate tax house price tax system basis of tax assessment |
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