房产税改革试点中的征纳问题——基于重庆市北部新区的调查报告

Some Issues in Tax Collection and Payment in Property Tax Reform Pilot: A Report of the New District of North Chongqing City

本文通过对重庆市典型地区的实地调研,反映了重庆市房产税试点中的政策性和征管性问题:一方面,我国现行征管模式不太适应个人住房房产税的征管要求,征收成本高昂;另一方面,纳税人对政策和执行两个层面造成的税负不公颇为"诟病"。在此基础上,本文对房产税试点改革提出了相关的政策完善建议。

Through the field-studies in some typical districts in Chongqing city, this paper presents some issues conceming policy and tax collection and administration during the property tax reform pilot： on one hand, the existing tax collection and administration model is not suitable for tax collection and administration requirement on individual property tax with very high cost; on the other hand, taxpayers strongly object the unfair tax burden caused by policy and enforcement. Finally, the paper raises relevant policy suggestions to improve the property tax reform pilot.