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从物业税“空转”到2011年上海市、重庆市房产税试点,对房屋保有环节征收的房产税备受学界重视,关于其立法目的、合法性基础、税基选型等相关研究成果已蔚成大观,但遗憾的是优惠制度作为房产税制的重要组成部分,针对性研究匮乏。2013年11月,十八届三中全会通过的《中共中央关于全面深化改革若于重大问题的决定》(以下简称《决定》)中,指出“加快房地产税立法并适时推进改革”。尽管目前尚不具备全面开征的条件,但可以预见,房产税改革还会不断深化,还将不断向存量扩围。而此过程中,受囿于个人居住用房的复杂性,势必会有大量的房屋涉及减税或免税,需要房产税优惠制度予以调整。
From the property tax “idling ” to the trial of property tax in Shanghai and Chongqing Municipality in 2011, the real estate tax levied on the tenure of householding is highly valued by the academia and the related research results on its legislative purpose, legitimacy basis and tax base selection Has become a spectacle, but unfortunately the preferential system as an important part of the property tax system, lack of targeted research. In November 2013, the Decision of the Central Committee of the Communist Party of China on Deepening Reform on Major Issues (hereinafter referred to as “the Decision”) passed by the Third Plenary Session of the 18th CPC Central Committee pointed out that “accelerating the legislation of real estate tax and promoting the reform in a timely manner”. Although we do not yet have the conditions for full levying, we can expect that the property tax reform will continue to deepen and the stock will continue to expand. In the process, subject to the complexity of housing for individual residence, there are bound to be a large number of houses involved in tax reduction or exemption from taxation and the need for real estate tax preferential adjustment system.