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房地产税改革作为新时期税制改革的重要组成部分,其改革模式及政策选择无一例外地要受到特定历史阶段的制约,其功能和作用不能过高估计。本文从我国改革开放后历次税制改革的特点分析入手,在进行国际税制结构基本趋势比较的基础上,提出我国现阶段房地产税改革的条件虽然已经成熟,但其改革的深度和广度不宜人为地扩大,应紧密围绕统一、公平、中性及规范管理等阶段性治税理念实施改革。同时,根据我国现实情况对房地产税改革所涉及的重点和难点问题进行了分析讨论,包括对征税对象、征税范围、征税依据、评估征税、税率设计、减税免税等具体政策,提出了许多独特的见解和实施建议。
As an important part of the tax system reform in the new period, the reform of real estate tax and the selection of its policy are all subject to the constraints of a specific historical stage without any overestimation of its functions and functions. Based on the comparison of the basic trend of the international tax structure, this paper puts forward the conditions of the real estate tax reform in our country at the present stage although it has matured, but the depth and breadth of its reform should not be artificially expanded , We should closely carry out the reform around the concept of stage-based taxation, such as reunification, fairness, neutrality and standardized management. At the same time, according to the actual situation of our country, the author analyzes and discusses the key and difficult issues involved in the real estate tax reform, including the tax policy, the scope of the tax collection, the tax base, the tax assessment, tax rate design, tax exemption and other specific policies, A number of unique insights and suggestions have been put forward.