论文部分内容阅读
近年来,随着我国房地产行业的快速发展,国内房价居高不下,并且呈现出上升趋势。严重地影响到百姓的“安居乐业”。税收是宏观调控的重要手段,我国政府通过房地产税收制度的制定,对房地产行业进行价格调整,平衡各方面的经济利益,促进房地产行业健康发展,同时,促使房地产商与百姓“双赢”。然而,相对于西方发达国家,我国的房地产市场尚未达到成熟阶段,而房地产税收体系亦是未达到令人满意的效果。文章结合当前房地产税收制度及其对房地产市场的影响,探索房地产税收制度改革。
In recent years, with the rapid development of China’s real estate industry, the domestic housing prices remain high and show an upward trend. Seriously affect the people “live and work”. Taxation is an important means of macroeconomic regulation and control. Through the formulation of a real estate taxation system, our government adjusts the price of the real estate industry, balances the economic interests of all parties and promotes the healthy development of the real estate industry. At the same time, it encourages real estate developers and people to win their “win-win.” However, relative to the western developed countries, China’s real estate market has not yet reached the mature stage, and the real estate tax system also failed to achieve satisfactory results. Based on the current real estate taxation system and its impact on the real estate market, the article explores the reform of real estate taxation system.