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房地产税收作为国家调节房地产经济和社会经济分配的一个重要杠杆以及财政收入的重要来源,在整个税制体系中占有极为重要的地位。目前我国房地产税制和房地产市场发展还存在许多不尽人意之处,随着我国加入 WTO 在即,如何借鉴国际经验尽快调整和完善房地产税制,已经成为一个亟待解决的课题。一、国外房地产税制的主要特点房地产税制在发达国家税制体系中较为完善,是调节土地房产合理利用和调节个人财富的重要工具,其税收收入在整个税收中占有一定比重,成为增加财政收入的重要手段。国外房地产税制的主要特点是:1.是地方政府的重要收入来源。房地产业涉及的税种较多,且多为地方税种,地方具有相应立法权,其税收收入在地方政府的收入中占
As an important lever for the country to regulate real estate economy and social economic distribution and an important source of revenue, real estate tax plays an extremely important role in the whole tax system. At present, there are still many unsatisfactory points in the development of real estate tax system and real estate market in our country. As China’s accession to the WTO is imminent, how to learn from the international experience to adjust and improve the real estate tax system as soon as possible has become a pressing issue. First, the main features of foreign real estate tax system Real estate tax system in developed countries tax system is more perfect, is to regulate the rational use of land and property and adjust personal wealth an important tool, the tax revenue in the total tax account for a certain proportion, an increase of financial revenue important means. The main features of foreign real estate tax system are: 1. Local government is an important source of income. Real estate industry involves more taxes, and more for the local taxes, the local government has the corresponding legislative power, the tax revenue in local government revenue accounted for