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目前,十二届全国人大常委会已正式将房产税纳入2016年立法计划。2011年初,我国住宅房产税的试点分别在上海、重庆两市开征,迄今为止已满五年。两地在税收标准及成效方面都存在一定差异,并暴露出部分缺陷和不足。本文从上海市房产税的征收状况入手,对目前房地产税收存在的问题作出评析,并为我国房产税改革提出政策建议。
Currently, the 12th NPC has formally included property tax in the 2016 legislative plan. At the beginning of 2011, pilot projects of China’s residential property tax were levied in Shanghai and Chongqing respectively, reaching a total of five years so far. Both the tax standards and the effectiveness of the existence of certain differences, and exposed some of the deficiencies and deficiencies. This article starts with the collection of real estate tax in Shanghai, analyzes the existing problems of real estate taxation and makes policy recommendations for the reform of real estate tax in our country.