我国房产税制改革的现状趋势与对策分析

Realistic Problems and Countermeasures of Property Tax Reform in China

1986年,国务院颁布《中华人民共和国房产税暂行条例》拉开了我国房产税开征的历史序幕。房产税征收政策的推行对房地产市场及整个房地产行业会产生一定的影响,因地制宜科学合理地制定我国的房产税征收政策,对房地产业的健康发展具有重要的现实意义。目前,房产税征收无论从法律依据、关键要素设计、征管条件等方面,还是从社会预期方面来说,还需要一个不断发展和完善的过程。立足于我国房地产业实际发展状况,借鉴国外征收房产税经验,制定合理有效的房产税征收政策,为我国房地产业的健康发展营造良好的外部发展环境保驾护航。

In 1986,The Interim Regulations of the People’s Republic of China on Property Tax promulgated by the State Council opens the historical prelude of collecting property tax.Implementing the policy of property tax collection will have a certain impact on the real estate market and the whole real estate industry.It is of great practical significance for the healthy development of the real estate industry to scientifically and reasonably formulate the property tax collection policy according to local conditions.At present,property tax collection still needs a process of continuous development and improvement in terms of legal basis,key elements design,collection and management conditions,and social expectations,etc.Considering the actual development of real estate industry in our country,we should draw lessons from the experience of foreign property tax collection,formulate a reasonable and effective property policy on tax collection,and create a good external development environment for the healthy development of real estate industry in our country.