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当前,我国房地产保有环节涉及的税种包括房产税、城市房地产税和城镇土地使用税。这些税种在促进合理使用城镇土地,适当调节城镇土地级差收入方面发挥了一定的积极作用。但是,随着我国经济发展以及土地使用制度的改革,现行课税体系暴露出种种缺陷,突出体现在流转环节税负畸重而保有环节税负畸轻。因此,为了有效发挥税收对房地产行业宏观调控的作用,应该按照简税制、宽税基、低税率的思路,对房地产保有环节的税制及其政策目标进行规范性改革与合理设定。
At present, the types of taxes involved in the real estate tenure of our country include property tax, urban real estate tax and urban land use tax. These taxes have played a certain positive role in promoting the rational use of urban land and adjusting the urban land differential income appropriately. However, with the economic development in our country and the reform of the land-use system, the current taxation system exposes various shortcomings, which are highlighted in the fact that the tax burden in the circulation is abnormal and the tax burden on the part is neglected. Therefore, in order to give full play to the role of taxation in the real estate macro regulation and control, we should reform and rationally set the tax system and its policy objectives for real estate tenure according to the simple tax system, wide tax base and low tax rate.