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房产税是我国初始税种之一,但长期以来一直没有将其作为主要税种推行,直至2011年才在重庆、上海两地开始房产税试点。本文以房价收入比为媒介,说明房产税在重庆的试点起到了抑制投机泡沫,引导房市合理发展的作用。并结合国内外的房产税实行经验,对我国的房产税改革提出了,以分散地方财政收入为目的、公开透明、以提高居民整体福利为首要目标、充分做好前期准备工作等四点建议。
Property tax is one of the initial taxes in our country, but it has not been implemented as a major tax for a long time. It was not until 2011 that property tax was piloted in Chongqing and Shanghai. In this paper, price-earnings ratio as a medium, indicating that property tax in Chongqing pilot played a role in curbing speculative bubbles, and guide the rational development of housing market. In the light of the experience of real estate tax at home and abroad, this paper puts forward the reform of real estate tax in our country. With the purpose of decentralizing local revenue, it is open and transparent, with the four goals of improving residents’ overall welfare as the primary objective and doing a good job of preparatory work.