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| 摘要: |
| 我国现行的房地产税制已不适应市场经济的发展,存在着重流转,轻持有,税制不统一,立法层次低、征税范围窄、配套制度不健全等问题.为此,在立足当前的经济发展状况和社会需求的基础上,通过合并税种,下放管理权限,开征不动产闲置税、完善各项配套改革措施等,尽快完善税制,缓解社会矛盾,促进房地产市场持续健康发展. |
| 关键词: 房地产 税制 改革 |
| DOI： |
| 分类号:F810.42 |
| 基金项目: |
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| Analysis of real estate tax system reform |
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GU Yong-mei ZHANG Qiang
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| Abstract: |
| Current real estate tax system of China can not accord with the market economy development and has the problems such as emphasizing circulation but overlooking holding, heterogeneous taxation system, low level legislation, narrow taxation scope, incomplete matched system and so on. As a result, based on the current economic development situation and social demand, healthy development of real estate market can be promoted by integrating taxation coverage, devolution of management right, levying idle tax for immovable assets, completing all kinds of matched reform measures, completing taxation system as soon as possible and alleviating social contradiction. |
| Key words: real estate taxation system reform |
