论房产税征管及其配套措施之完善——以重庆市房产税试点征收为视角

The Theory of Property Tax Collection and Management and Supporting Measures—— from the Perspective of Chongqing Property Tax Pilot

重庆市进行房产税试点征收已有数年,征管过程中出现了诸如征税成本较高、征税方法较为落后、纳税人遵从度不高等一系列问题。为实现房产税征管及其配套措施的完善,建立国家房产税统一征收制度,应总结重庆市房产税征收管理的实践经验,克服自身弊端,同时吸收借鉴域外房产税征收在征税范围、征税对象、计税依据、减免政策等方面的相关经验,加强部门协作,完善信息系统,健全法律法规,建立评估体系,并加大监督力度跟踪税款走向,实现真正的征税价值。

Chongqing as the property tax collection and management pilot has been carried out for several years. However, many problems have occurred in the process of reform, such as higher tax costs, more backward taxation method and low compliance of taxpayer. To perfect supporting measures and establish a system of unifying property tax levy, it is necessary to make a study in management experiences of Chongqing on the property tax collection and management, overcome the corrupt practice, and use for reference the foreign property tax collection in scope, object,taxation basis and preferential policy, strengthen the cooperation of department,perfect the information system,perfect laws and regulations, establish evaluation system,and intensify supervision to tracking towards the taxation then realize the real value of collection of property tax.