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近年来随着我国房价的不断高涨,国家接连推出了多项抑制房价高涨的措施,但都收效甚微,许多专家学者提出通过改革我国现行房产税制,征收个人房产税以有效抑制房价上涨。基于此,文章在阐述了我国现行房产税税收制度以及房产税税收制度改革中存在的问题的基础上,分析了通过改革完善我国现行房产税制的必要性。
In recent years, with the continuous rising of house prices in our country, the government has introduced a series of measures to curb housing price hikes in succession, but with little success, many experts and scholars proposed to impose personal property tax by effectively reforming China’s current real estate tax system so as to effectively curb housing price increases. Based on this, on the basis of expounding the current tax system of real estate tax and real estate tax system in our country, the article analyzes the necessity of reforming and improving our current property tax system.