对个人住房征税探讨

Discussion on Individual Housing Tax

推进房产税的改革是完善我国十二五规划中提出的税制体制改革的重要内容,2012年中央经济工作会议确定要继续推进"房产税改革试点"。目前对于个人住房房产税改革方案尚存在多方争议,个人住房房产税在全国范围推广仍面临很大障碍。文章针对个人住房征税税费改革问题中人们探讨较多的房产税、物业税、住房特别消费税、住房空置税进行比较,分析各自利弊,提出我国个人住房征税的一点看法。

Promoting the reform of in China is to improve the ＂Twelfth Five-Year Plan＂proposed in the tax system reform important content, the central economic work conference in 2012 to continue to promote the＂housing property tax pilot reform＂. The personal housing property tax reform plan is still exist many disputes, individual housing property tax in the nationwide promotion is still faced with many obstacles. According to the personal tax shelter tax reform people of more property tax, property tax, housing consumption tax, housing vacancy tax compared to their respective advantages and disadvantages, puts forward personal housing taxation point of view.