摘要
近年来,我国房地产行业快速发展,暴露问题较多,现行税制不能满足现实需要。房产税税制改革亟待推行。2011年国家于重庆和上海进行个人房产税征收试点,迈出了房产税改革的第一步。五年来从试点到全面推行步伐停滞,困难重重。个人房产税改革应立足我国国情,借鉴学习他国经验,合理设计个人房产税税制,助力社会财富再分配,加强资源优化配置,引导居民理性住房消费,增加地方财政收入,促进房地产行业健康稳定发展。
In recent years, the rapid development of China'sreal estate industry, more exposure problems, the current taxsystem can not meet the needs of the reality.Property tax reformneeds to be carried out urgendy.2011 national and Chongqingand Shanghai personal property tax levy pilot, took the first stepin the reform of the property tax,Five years from the pilot tothe full implementation of the pace of stagnation, difficult.Per-sonal property tax reform should be based on China's nationalconditions, learn from the experience of other countries,learnfrom the experience of other countries, the reasonable design ofpersonal property tax system,help the redistribution of socialwealth, to strengthen the allocation of resources,guide residentsrational housing consumption, increase local financial revenue,promote the healthy and stable development of the real estateindustry.
出处
《北方经贸》
2016年第7期98-100,共3页
Northern Economy and Trade
关键词
个人房产税
房产估值
税制
Personal property tax
real estate valuation
taxsystem