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我国现行房地产税制中存在租税费界定不清、内外房地产税制有别、税制要素设计不合理、评估制度不健全的问题,需要从统一税法、简化税制、公平税负、拓宽税基、改进计税依据、合理设置税率、适度下放管理权限、提高物业税收在地方税收收入中的比重等方面予以改革,以充分发挥物业税组织收入和调控经济的作用,促进我国房地产业健康发展。
In our current real estate tax system, there is unclear definition of tax and fee, different internal and external real estate tax system, irrational design of tax system element, and inadequate evaluation system. It is necessary to unify tax law, simplify tax system and fair tax burden, broaden tax base and improve tax calculation Based on the reasonable set of tax rates, decentralization of management authority, improve the property tax revenue in the proportion of local tax reform, etc., in order to give full play to property tax revenue and the role of economic regulation and promote the healthy development of China’s real estate industry.