论文部分内容阅读
在我国,房产税的征收有着悠久的历史,大部分学者认为起源于唐朝。因此,房产税不是现代才有的税种,近几年,随着经济快速发展,房价问题成为人们共同关注的焦点问题。房地产市场的繁荣发展,房价不断攀升,于是出台征收个人住房房产税,在很大程度上,提高了住房成本,能有效的对住房投资进行遏制,同时也抑制了高房价的发展趋势。稳定地方政府财政收入,有利于促进社会公平。在此情况下,我国应该建立一套全面的关于征收个人住房房产税的法律体系,加强对不动产统一登记法和房产评估法的完善,为合理的征收个人住房房产税提供条件。
In China, the collection of property tax has a long history, most scholars think originated in the Tang Dynasty. Therefore, the real estate tax is not a tax that is only available in modern times. In recent years, with the rapid economic development, housing prices have become the focus of common concern. The boom and development of the real estate market, housing prices continue to rise, so the introduction of individual housing property tax levied, to a large extent, raising the cost of housing, housing investment can effectively curb, but also inhibit the development trend of high prices. Stabilizing the financial revenue of local governments is conducive to promoting social fairness. Under such circumstances, our country should establish a comprehensive legal system on the collection of real estate taxes on individual housing, strengthen the perfection of the unified registration law and real estate appraisal law, and provide conditions for the reasonable collection of individual housing property taxes.