完善房产税的一个设想

The Tentative Plan to Perfect House Tax

现行房产税优惠政策存在过度免税的问题 ,因此应适度调整对个人所有非营业用房完全免税的政策。在调整的过程中 ,应同时调减房产开发及交易环节的税费并将房产税主要用于当地公用事业。虽然这样的调整是一项牵涉面较广、难度较大的改革 ,但从地方税系结构优化和房产市场乃至整个经济社会发展的大局出发 ,还是值得的。

There exists an over-exemption in the current prefevential policy of house tax.Therefore,the entire tax-free policy of the personal non-business house property should be regulated moderately.Although the regulation of house tax is a difficult reform,it is worthful to optimize the structure of the local tax system and house market and also it is good to the development of the whole economic society.