居用商品房房产税征管的探讨

On Collection and Management of Property Tax of Residential Commercial House

2021年10月23日,第十三届全国人民代表大会常务委员会第三十一次会议决定:授权国务院在部分地区开展房地产税改革试点工作。居住用商品房房产税如何征收是广大市民普遍关心的问题,本文从居住用商品房房产税的税种属性、征收标准和征收管理等多方面进行探讨,提出居住用商品房房产税是一种财产(使用)税,应该全面征收,分类从量计税,实行低税负政策。在征管上采取措施提高纳税遵从度,根据具体情况设计控制环节,更多地采用代收代缴的方式,以提高征收效率。

On October 23,2021,the 31st Meeting of the Standing Committee of the 13th National People's Congress decided to authorize the State Council to carry out the pilot work of real estate tax reform in some regions.How to levy the real estate tax of residential commercial housing is a problem that the majority of citizens are generally concerned about.This paper discusses the tax attributes,collection standards,collection management and other aspects of the real estate tax of residential commercial housing,and proposes that the real estate tax of residential commercial housing is a property(use)tax,which should be comprehensively levied,classified according to volume,and implemented a low tax burden policy.In terms of tax collection and management,measures should be taken to improve tax compliance,control links should be designed according to specific situations,and collection and payment methods should be adopted more to improve the collection efficiency.