浅议房产税的征收

本文结合今年初沪、渝两地对个人住房试点征收房产税实际情况,阐述了征收房产税的的重要意义,分析了试点征收方案的欠缺,提出了下步在全国推广征收房产税税收要素设计的若干建议。

at the beginning of 2011,Chinese government implemented the levy of house property taxes in Shanghai and Chongqing City which as the pilot cities.According to the actual situation of the house property taxes levy,this article describes the significance of house property taxes levy,analyze the advantages also the disadvantages of the levy excogitation,make the suggestions for the essential factor of the house property taxes levy excogitation,also make the suggestions for the further promotion of the house property taxes levy as nationwide.