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中共十八届三中全会提出“加快房地产税立法并适时推进改革”以来,房地产税就成为社会的热点和焦点问题。研究房地税改革不仅关系到地方政府的财政收入、个人的税负水平、资源的配置,也对我国税制改革具有重大意义。本文通过对我国房地产税的现状描述,总结出税负结构不合理、税制陈旧、征收范围狭窄等问题,再通过对欧美、亚洲几个国家房地产税的介绍,借鉴他们科学的征收经验,总结出几点启示。
Since the Third Plenary Session of the 18th CPC Central Committee proposed “accelerating the legislation on real estate tax and promoting the reform in due course”, real estate tax has become a hot topic and a focal issue in the society. Studying the reform of the land tax not only relates to the local government’s fiscal revenue, individual’s tax burden and the allocation of resources, but also has great significance to the tax system reform in our country. This article summarizes the current situation of the real estate tax in our country, sums up the tax structure unreasonable, the tax system is obsolete, the scope of the tax collection is narrow and so on. Then through the introduction of real estate tax in several countries in Europe, the United States and Asia, draw lessons from their scientific experience, Some inspiration.