沪渝房产税试点改革的公平性考量

Fairness Consideration about Housing Property Tax Pilot Reform of Shanghai and Chongqing

2011年初,沪渝房产税试点改革尘埃落定。本文在阐述税收公平原则的基础上,对沪渝房产税试点改革的公平性进行分析,并在税收公平原则指导下,对进一步推进我国房产税改革提出几点建议。

In early 2011,Shanghai and Chongqing had completed housing property tax pilot reform.This paper expounds the principle of fairness in tax,and on the basis of this,analyses fairness consideration about Housing property tax pilot reform of Shanghai and Chongqing.Under the guidance of the principle of fairness in tax,several suggestions have been put forward to further advance our country house property tax reform.