摘要
近期各地房产快速上涨,各地政府先后出台了一系列调控房价的措施,但措施并不能持久,为此从开征房产税的意义出发,归纳了我国现行房产税存在税制结构不尽合理、课税依据不尽合理、税率设计不尽合理、相关的配套政策不完善等问题,在此基础上,提出了深化房产税改革的政策建议。
the recent rapid rise around the real estate, the local government has introduced a series of measures to control prices, but the measures and can not be sustained, so from the Levy of property tax theory, summed up the problems of the tax structure is not reasonable, the tax basis is not rational, the design of the tax rate is not reasonable, relevant supporting policies are not perfect etc. the existing real estate tax in our country, on the basis of this, put forward to deepen the reform of real es- tate tax nolicv recommendations.
关键词
房产税
房产税制度政策
real estate tax
property tax system policy recommendations