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我国房地产市场问题突出,必须加强税收调节,具体税政举措是:在房地产流转环节,开征超级豪宅、别墅消费税;区别售房类型、持有期间长短征税;调减出租房税负;促进建立公屋廉租制;正税清费。在房地产保有环节,开征统一的不动产税,扩大征税范围,把调节对象真正落实到个人财产占有关系;分类设计税率,进行有区别的税收调节;改按评估市场价格计税,分享房地产增值收益。同时还可考虑开征不动产闲置税,打击囤积投机,促进提高土地、房屋利用效率。
China’s real estate market prominently, we must strengthen the tax regulation, the specific tax measures are: in the real estate circulation, the introduction of super mansion, villa consumption tax; different types of sales, the duration of the tax levy; reduce rental tax burden; to promote the establishment of public Low-rent housing system; Real estate tenure, the introduction of a unified real estate tax, to expand the scope of taxation, the real control of the object of regulation to the personal possession of property; classification of design tax rates, tax adjustments to make a difference; according to assess the market price tax, sharing real estate value-added benefits . At the same time also consider the introduction of real estate idle tax to combat hoarding speculation and promote the use of land and housing efficiency.