对个人住房开征房产税的必要性与可行性分析

个人住房房产税的开征对建立健全我国财产税体系,规范税费制度,完善房地产税收制度,改变不动产税制中重交易、轻保有的局面具有重要意义。在房屋商品化,城镇住房制度改革不断深化,私有财产保护制度及技术条件渐趋完善的前提下,个人住房房产税的开征具备了可行性。

Individual housing property tax levy to establish and perfect our property tax system, regulate the tax system, improve the real estate tax system, change the tax system of real property in the transaction, light retain situation has important significance. Following the commercialization of housing, urban housing system reform deepening, private property proteetion system and the technical conditions gradually improved under the premise, individual housing property tax levy is feasible.