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房产税是一种以房屋为征税对象的房地产税收征收税种,是一种以房屋计税余值或租金收入作为计税依据以向房产权拥有人征收税金的财产税。新型城镇化背景下,房产税既有利于增加地方财政收入、重塑地方税制体系,又有利于调节收入分配、缩小贫富差距,还有利于抑制投资需求、引导资源配置。2011年上海、重庆两地启动房产税改革以来,颁布和实施了相应的房产税征收暂行措施和实施细则,但从实际效果看,两地的房产税改革收效并不明显,亟需加以改进完善。
Property tax is a real estate tax levied on housing for the tax, is a kind of property tax surplus or rental income as a tax basis to property tax levied property tax. Under the background of new urbanization, real estate tax not only helps increase local fiscal revenue, reshape local tax system, but also helps to adjust income distribution, narrow the gap between rich and poor, and also restrain investment demand and guide resource allocation. Since the start of the property tax reform in Shanghai and Chongqing in 2011, the Provisional Measures on the Collection and Implementation of Real Estate Taxes have been promulgated and implemented. However, due to the actual results, the real estate tax reforms in both places have not been effective and need to be improved and perfected .