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2011年1月,上海市和重庆市率先开始试点对一部分个人所有的非营业性房产征收房产税。开征个人住房房产税是房产税改革迈出的重要一步,本文主要以沪、渝两地为研究实例,探究房产税的存量征收和增量征收所带来的税负效应。
In January 2011, Shanghai Municipality and Chongqing Municipality took the lead in piloting the imposition of property taxes on a portion of individual-owned non-commercial properties. The introduction of individual housing property tax is an important step in the reform of property tax. This paper mainly takes Shanghai and Chongqing as examples and explores the tax effect brought by the collection of inventory and increment of property tax.