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房产税的开征涉及每一个人的切身利益,目前已成为备受社会各阶层关注的焦点问题,更是今后一个时期我国财政税收制度改革的重头戏。房产税是许多国家和地区地方政府财政收入的主要来源,无论从国际经验还是实践需要出发,开征房产税都是政府亟待推行的税收制度变革举措。基于此,本文从多个维度论述了开征房产税是当前我国推行财政税收制度改革的必然选择。
The introduction of real estate tax involves the vital interests of every individual and has now become the focus of much attention of all sectors of society. It is also a highlight of the reform of China’s fiscal and taxation system in the coming period. Property tax is the main source of local government revenue in many countries and regions. No matter from international experience or practical need, the introduction of real estate tax is the government’s urgent reform measure of tax system. Based on this, this article discusses from multiple dimensions that the introduction of property tax is the inevitable choice for the current reform of the fiscal tax system in our country.