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作为我国地方财政收入的有机组成部分,房地产税收收入对我国地方的财政收入情况起着极大的制约作用——良好的房地产税收政策可以提高房产行业持续发展的质量,从而起到改善市场环境,促进地方财政的收入,而低质量的政策则掣肘地方经济发展和财政的收入。但是就目前来看,由于我国房地产行业发展过于迅速,使得现有的房地产税收政策已经滞后于房地产市场的发展,政府政策的调控作用与经济市场不能够很好的融合促进,从而出现了市场环境开始倒逼政府的政策问题。本文将结合已有的研究文献,首先对房产税改革的必要性进行了讨论,然后再根据我国房产税的现状进行了探讨,最后针对我国房产税现存问题,结合我国的实际情况,提出了一些具有针对性的建议与改进措施。
As an integral part of local fiscal revenue in our country, real estate tax revenue plays a very important role in restricting the fiscal revenue in our country. A good real estate tax policy can improve the quality of sustainable development of the real estate industry, and thus improve the market environment, Promote local fiscal revenue, while low-quality policies restrict local economic development and fiscal revenue. However, for now, due to the rapid development of China’s real estate industry, the current real estate tax policy has lagged behind the development of the real estate market, the regulatory role of government policy and the economic market can not be well integrated promotion, resulting in a market environment Began to force government policy issues. This article will combine the existing research literature, first of all the necessity of the property tax reform was discussed, and then based on the status quo of China’s real estate tax were discussed, and finally the existing problems of China’s real estate tax, combined with the actual situation in our country, put forward some Targeted advice and improvement measures.