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各国在发展和健全房产税体系的过程中,普遍体现出对不同居住需求的充分考虑和对困难群体的特殊照顾。这是因为,个人住房房产税的减免制度关系着整个社会的接纳度、遵从度和税收征管成本,是房产税的核心问题。文章以税基减免为研究对象,借鉴美国相关法律规定,对我国上海、重庆的房产税暂行条款中的相关减免措施进行比较研究。从地区差异、税负分布以及批量评估系统等方面分析了税基减免的差异与影响,旨在为我国房产税制度体系的建设提供借鉴。
In the process of developing and improving the property tax system, all countries generally reflect the full consideration of different living needs and the special care of the disadvantaged groups. This is because the reduction and exemption system of individual housing property tax is related to the acceptance of the entire society, compliance and tax collection costs, is the core issue of property tax. The article takes the tax base relief as the research object, and draws lessons from the relevant United States laws and regulations to make a comparative study on the relevant relief measures in the temporary clauses of real estate tax in Shanghai and Chongqing of our country. This paper analyzes the differences and influences of tax base reduction from the aspects of regional differences, distribution of tax burden and batch assessment system, so as to provide reference for the construction of the real estate tax system in China.