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房产税是财产税的一个部分,作为国家对经济进行宏观调控的工具之一,它对我国的财政收支以及资源的优化配置起着着重要的作用。征收房产税能够有力打击我国当前房地产市场囤积投机行为,有利于提高土地资源的有效利用率,维护整个房地产市场的稳定有序健康发展。本文就中国房产税制度的相关规定进行分析,探讨该制度中存在的不足,就此提出一些对策。
Property tax is a part of the property tax, as one of the tools for the macroeconomic regulation and control of the economy in the country. It plays an important role in our country’s fiscal revenue and expenditure and the optimal allocation of resources. The collection of real estate taxes can effectively combat the speculation of hoarding in the current real estate market in our country, help to improve the effective utilization of land resources and safeguard the stable, orderly and healthy development of the real estate market. This article analyzes the relevant provisions of China’s property tax system to explore the shortcomings in the system, to put forward some countermeasures.