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党的十八届三中全会公布的《中共中央关于全面深化改革若干重大问题的决定》中强调“加快房地产税立法,并适时推进改革”。本文由对这句话的分析引入个人住房房产税改革问题。首先对个人住房房产税房产税的功能定位进行详细剖析,然后分析为实现功能应在税制设计上注意的问题,主要是如何合理确定征税范围、计税依据和税率。最后,提出了房产税税收收入的使用对于其功能实现有直接性的影响。
In the “Decision of the CPC Central Committee and the CPC Central Committee on Several Important Issues of Deepening the Reform” promulgated by the Third Plenary Session of the 18th CPC Central Committee, “We should speed up the legislation on real estate tax and promote the reform in a timely manner.” This article from the analysis of this sentence into the issue of personal housing property tax reform. First of all, it analyzes in detail the functional orientation of real estate tax on individual housing, and then analyzes the problems that should be paid attention to in the design of tax system in order to realize the function. The main point is how to determine the scope of tax collection, tax base and tax rate reasonably. Finally, it is put forward that the use of tax revenue of real estate tax has a direct impact on its function realization.