房产税制改革几个实质性问题的研究

Several Key Issues Concerning Reform on Housing Tax

扩大个人住房房产税改革试点范围,是今年内财税体制改革的重点内容之一。为什么要扩大试点范围,如何看待上海重庆的房改试点,怎样扩大试点范围,如何完善房产税制改革已不再是"要抓紧研究"的文字问题了,本文提出具体设想。

To expand the scope of the pilot program of housing tax reform is one of the important tax reforms this year. This article gives detailed ideas about why the pilot scope is to be expanded, how the pilot program of housing tax reform in Shanghai and Chongqing should be looked at, how the pilot scope should be expanded and how the housing tax system should be improved, which are no longer problems ＂needing great attention＂, but still remaining to be discussed just in words.