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我国房地产流通环节税费多,负担重,却不能有效地调节房地产的生产和消费;住宅保有环节的税收形同虚设,助长了房地产投机。为有效抑制房地产投机,需要开征按差别比例税率征收的住宅保有税。为保证保有税的实施效果,需建立户籍与房籍合二为一的住宅信息数据库,建立住宅房地产市场价格比较审核体系。
China’s real estate circulation part of taxes and fees, heavy burden, but it can not effectively regulate the production and consumption of real estate; part of the tax revenue of home ownership, contributed to speculation in real estate. In order to effectively curb real estate speculation, the need to levy a different proportion of tax levied on the residence tax. In order to ensure the effectiveness of the implementation of the tax, it is necessary to establish a residential information database integrating household registration and house ownership, and to establish a comparative examination system for the market price of residential real estate.