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本文在党的十八届三中全会提出“加快房地产税收立法并适时推进改革”的背景下,结合贵州省近几年房地产税收现状,对房地产市场保有环节增加新税种进行探析,提出需建立合理的房地产市场税费制度、扩大房产税征税范围、完善房地产税收立法层次、健全房地产计税价格的评估制度,达到完善和优化我省房地产市场税收制度发展的目的。
In the context of the Third Plenary Session of the 18th Central Committee of the Communist Party of China (CPC) Proposal on Accelerating Real Estate Tax Legislation and Promoting Reform in a timely manner, the paper analyzes the status quo of real estate tax revenue in recent years in Guizhou Province, and adds new taxes to the real estate market Establish a reasonable tax system for the real estate market, expand the scope of taxation of real estate tax, improve the legislative level of real estate taxation, and improve the evaluation system of real estate taxable price so as to achieve the goal of perfecting and optimizing the development of taxation system of real estate market in our province.