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本文主要介绍了香港地区差饷税制的基本要素、评估及征收管理,分析了香港差饷税制与香港经济和社会的协同发展,提出了香港差饷税制对内地房产税制改革的启示,即找准房产税的定位,增强税收政策制定和执行的透明度,注重数据信息共享机制建设和信息技术应用,改变现行税收征收管理模式并充分考虑对个人住宅征税的征管难度。
This article mainly introduces the basic elements, assessment and collection management of rate tax system in Hong Kong. It analyzes the synergetic development of the tax system between Hong Kong and Hong Kong and the economic and social development of Hong Kong. It proposes the enlightenment of Hong Kong rate tax system on the reform of the property tax in the Mainland, that is, The positioning of property tax enhances the transparency of tax policy formulation and implementation, pays attention to the construction of data and information sharing mechanism and the application of information technology, changes the current tax collection and management mode and takes full account of the difficulty in collecting and levying tax on individual residences.