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房地产税收制度的改革是一个渐进的过程,同时也是公共管理者调整现有公共政策的过程。从房地产课税的理论依据入手,对我国房地产税制现状及存在的问题,结合目前的财政分权体制、房地产产权、地方政治环境等深层次原因来做出系统的研究,分析认为不应该以打击投机,遏制房价上涨而开征房产税,否则,结果将适得其反,产生更多问题。房地产税收改革是各项制度相互配合、相互协调的结果,只有各项制度配合,才能真正发挥合力,最终取得房地产税收改革的成功。
The reform of the real estate tax system is a gradual process and also the process by which public managers adjust existing public policies. Starting with the theoretical basis of taxation of real estate, this article makes a systematic study on the status quo and existing problems of real estate taxation in our country, combined with the deep-seated reasons of the current fiscal decentralization system, real estate property rights and local political environment. Speculation to curb housing prices and the introduction of property taxes, otherwise, the result will be counterproductive, resulting in more problems. Real estate tax reform is the result of mutual cooperation and coordination between various systems. Only with the cooperation of various systems can the real synergy be achieved and the success of real estate tax reform can finally be achieved.