从我国房产税发展及发达国家经验看房产税改革

From the Development of Property Tax and Experience of Developed Countries to Observe Property Tax Reform in China

房产税是中外各国政府广为开征的古老的税种,它成为各国政府财政收入的重要来源。中共十八届三中全会提出要深化财税体制改革,加快房地产税立法并适时推进改革,这说明我国房产税改革将会进一步加快实施。比较研究上海、重庆房产税试点情况以及发达国家的房产税税制设计,对于我国房产税下一阶段的改革具有重要的借鉴意义。

Property tax is one of the ancient taxes widely imposed by the Chinese and foreign governments, which became the important source of fiscal revenue in every country. The Third Plenary Session of the 18th CPC Central Committee presented that we should deepen the fiscal and taxation system reform, and accelerates real estate tax legislation and push forward reform. This explained that our country＇s property tax reform would be accelerated the implementation. Comparative studying the situation of property tax pilots in Shanghai and Chongqing and learning the property tax system designs of developed countries are important significance to our country＇s property tax reform in the next stage.