论文部分内容阅读
随着经济的不断发展,房地产成为我国国民经济的重要支柱产业,房产税税制设置是否合理对房地产是否能健康发展有重要影响。然而,房产税制度已经多年未变,房产税税收体系不完善,税收要素不科学,尤其是房产税保有阶段的税收不足等问题引发了人们对房产税制改革的思考。物业税作为房产税改革的重要组成部分,是针对房地产保有环节所征收的具有财产税性质的税种,其开征对完善房地产税收体系有着重要的影响和意义。本文主要对物业税开征最重要的部分——税率进行研究,选取和参考了适合我国国情的税率模型,并针对上海市的实际情况进行了实证分析,得到一定的税率范围。
With the constant development of the economy, real estate has become an important pillar industry in our country’s national economy. Whether the property tax system is reasonable or not has a significant impact on the healthy development of real estate. However, the real estate tax system has not changed for many years, the property tax system is not perfect, the tax elements unscientific, especially the tax issues such as the property tax ownership stage triggered the people’s thinking on the property tax system reform. As an important part of property tax reform, property tax is a property tax property tax levied on the part of real estate tenure. The introduction of property tax has an important influence and significance on improving real estate tax system. This article mainly studies the tax rate, the most important part of the property tax levy, selects and references the tax rate model suitable for our country’s national conditions, and makes an empirical analysis based on the actual situation of Shanghai to get a certain tax rate range.