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遏制放假快速大幅上涨已经成为我国政府的一个重要目标。目前为了有效地遏制房价上涨,我国政府已经采取了一系列的措施,但是取得的效果并不显著。面对当前房地产市场的复杂局面,房产税制度改革呼之欲出。本文将在制度类型、房产税所占税收比重、税制中的要素等方面对其他国家较成熟的房产税制度进行比较研究,以期对我国的房产税制度改革有所启示。
To curb the rapid and rapid rise of holidays has become an important goal of our government. At present, in order to effectively curb housing prices, our government has taken a series of measures, but the effect is not significant. Faced with the current complex situation of the real estate market, real estate tax reform is almost certain. This article will make a comparative study of the more mature property tax systems in other countries in terms of the type of the system, the proportion of tax revenue in real estate tax, and the factors in the tax system, with a view to enlightenment on the reform of the real estate tax system in our country.