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。
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.
出处
《邵阳学院学报（社会科学版）》
2011年第1期49-52,共4页
Journal of Shaoyang University:Social Science Edition
关键词
房产税
房价
税制
计税依据
real estate tax
house price
tax system
basis of tax assessment
