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减免政策是住宅保有税制度的一项重要内容,计量单位、起征点、计征单位和减免条件则构成了减免政策的关键要素。通过分析信息化环境下房产税减免政策的相关因素及基础数据需求,进而讨论了数据集成在运用中可能遇到的问题,并提出如下政策建议:在数据集成的基础上,按照“宽税基、简税制”原则,合理运用房屋物理、房屋权属和所有权人社会属性等基础数据构造减免政策的关键要素,并对关键要素进行有机组合,不仅可以体现减免政策的公平性,而且能够提高税收政策的执行效率。
The policy of exemption and exemption is an important part of the residence tax system. The units of measurement, the thresholds, the units for tax collection and exemption, and the conditions of relief are the key elements of the tax relief policy. By analyzing the related factors of real estate tax deduction policy and basic data requirements in informationalized environment, the problems that may be encountered in data integration are discussed, and the following policy recommendations are put forward: On the basis of data integration, Based on the principle of “simple tax system”, make rational use of basic data such as housing physics, housing ownership and social property of the owner, and other key elements of structural relief policies, and organic combination of key elements not only reflect the fairness of the relief policies, but also Improve the efficiency of tax policies.