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我国房地产保有税课税基础的选择必须立足国情并进行系统论证。从公平性、可评估性、管理易度、政治接受性、经济效率、收入生产率等六个方面分析和比较以市场价值、年租价值、面积作为我国城镇住房保有税课税基础的适合性表明,年租价值在公平性、政治接受性、收入生产率等方面适合性最高;面积在可评估性、管理易度等方面适合性最高。通过综合考察认为,我国应选择主要以年租价值、而不是以市场价值作为城镇住房保有税的课税基础。
China’s real estate tax base for choice of tax must be based on national conditions and systematic verification. From the aspects of fairness, assessability, managerial ease, political acceptability, economic efficiency, income productivity and so on, this paper analyzes and compares the suitability of market value, annual rent value and area as the taxable basis for the urban housing tax in our country , The value of annual rent is the most suitable in terms of fairness, political acceptability and income productivity. The area is most suitable in terms of assessability and ease of management. Through a comprehensive survey, we should choose to mainly take the annual rent value instead of the market value as the tax base for urban housing preservation tax.