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质疑房产税的声音从未间断。但从目前来看,房产税“既来之则安之”的趋势已十分明显,只是要么是修正渠道,要么是完善渠道。而这诸多质疑房产税的声音又可一分为二,一种是彻底反对房产征税者,认为照抄保有税的做法不合适国情。另一种声音则是对“条件不成熟”的质疑,这部分人认为房产税涉及的产权主体和房屋基础信息将初步确定,这将为征税奠定较好的技术基础。而已经上路的房产税试点,其涉及的产权确定、个人信息系统建设、征税方式、程序等技术问题又可作为重要的试点经验。
Questioning the property tax has never stopped. However, for the moment, the trend of property tax “that has come after the security ” has been very clear, but it is either a revision of the channel or a complete channel. And many voices questioned the sound of real estate tax can be divided into two, one is completely opposed to real estate taxpayers that copy tax practice is not appropriate national conditions. Another kind of voice is the “immature ” question, this part of the people think property tax involved in the main body of the property and housing information will be initially determined, which will lay a better tax technology levies. However, pilot projects of property tax have been conducted, and the technical problems such as property rights determination, construction of personal information system, tax collection methods and procedures involved can also serve as important experimental experiences.