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我国于2011年开始在上海、重庆进行了房产税的试点改革,但是从试点情况来看,实施效果不如预期。房产税作为财产税的一种,目前我国房产税税制的改革尚存在很多不完善的地方,本文结合我国当前试点改革运行的情况及国外经验分析,对房产税功能与制度设计进行分析论述。本文以上海、重庆房产税试点为例分析了我国房产税改革的情况,分析了房产税改革中存在的问题及制约因素,介绍了先进市场经济国家房产税制度的借鉴内容,最后提出了对房产税改革制度设计的建议。
China began pilot reform of property tax in Shanghai and Chongqing in 2011, but from the pilot point of view, the implementation effect was not as good as expected. At present, there are still many imperfections in the tax reform of real estate tax in our country. Based on the current pilot reform operation in our country and the analysis of foreign experience, this article analyzes and discusses the function and system design of real estate tax. This paper analyzes the reform of real estate tax in China as an example of the pilot of real estate tax in Shanghai and Chongqing, analyzes the existing problems and constraints in the reform of real estate tax, introduces the reference contents of real estate tax system in advanced market economy, Tax Reform System Design Suggestions.