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随着我国财税体制改革的不断深入,房产税改革日益成为大众关注焦点。通过对个人住房房产税最主要的三个功能定位问题进行分析,着力强调个人住房房产税调节财富分配的功能,提出税制要素设计和税收收入的用途要体现调节财富分配功能,加快个人住房信息联网工作,引进税基批量评估技术等方法来完善个人住房房产税。
With the continuous deepening of China’s fiscal and taxation system reform, property tax reform has become the focus of public attention day by day. Through the analysis of the most important three functional positioning issues of individual housing property tax, the article emphasizes on the function of individual housing property tax to regulate the distribution of wealth, and proposes the use of tax factor design and tax revenue to reflect the function of adjusting wealth distribution and speed up personal housing information networking Work, the introduction of tax base assessment techniques and other methods to improve the individual housing property tax.