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本轮房产税改革的重点在于开征保有环节的个人住房房产税,这将直接增加城镇居民纳税人的税收负担,因而成为房产税立法步履蹒跚的一个重要原因。而房产税计税依据能否在量能课税原则指导下得到优化设计,则又是房产税立法的关键一环,这直接涉及居民纳税人承担的税负是否公平、合理。本文将以“量能课税原则”为指导,检视我国现行房产税计税依据所存在的缺陷,借鉴外国房产税计税依据的制度设计经验,提出完善房产税计税依据优化设计的几点建议,以期将量能课税原则落到实处,保障全体纳税人承担相对公平、合理的税负。
The focus of this round of property tax reform is to levy a part of the ownership of individual housing property tax, which will directly increase the tax burden on urban residents, taxpayers, which became the real estate tax legislation faltering an important reason. Whether property tax can be tax-based under the guidance of the principle of quantity and taxable can be optimized design, but also a key part of the property tax legislation, which is directly related to the resident taxpayers to bear the tax fair and reasonable. This article will be guided by “Quantitative and taxable principles ”, examining the flaws existing in the tax basis of the current real estate tax in our country, drawing lessons from the system design experience of foreign real estate tax based on taxation, Some suggestions, with a view to the amount of energy tax principles implemented, to ensure that all taxpayers assume a relatively fair and reasonable tax burden.