论文部分内容阅读
在西方国家,房地产税是财产税的主体。随着经济社会的发展,现代财产税的课税对象逐渐定位于位置稳定的不动产——土地和房屋,并且房地产税构成地方财政收入的主要来源。房地产税制涉及房地产一级市场、二级市场、三级市场三个方面以及土地产权的取得、房地产的保有以及房地产交易转移三个环节。本文主要研究房地产保有环节的税收规制。一、我国目前土地房产税制存在的主要问题自新中国成立以来,我国的土地房产税收制度历经多次变动,逐步建立起土地和房产税收相分离,土地使用权取得环节、房地产保有环节和房地产转移环节并存,所得税和流转税互相配合的土地房产税制构
In western countries, real estate tax is the main property tax. With the development of economy and society, the object of taxation of modern property tax gradually locates in the stable real estate - land and house, and the real estate tax constitutes the main source of local fiscal revenue. Real estate tax system involves real estate primary market, secondary market, three markets and three aspects of the acquisition of land ownership, real estate and real estate transactions in the transfer of three links. This article mainly studies the tax regulation of real estate tenure. First, the main problems existing in China’s land property tax system Since the founding of New China, China’s land real estate tax system has undergone many changes, and gradually establish a land and property tax phase separation, access to land use rights, real estate tenure and real estate transfer The coexistence of sectors, income tax and turnover tax complement each other land property tax system