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我国房地产税制改革不仅需要考虑投资激励,更需要顾及社会绝大多数居民的消费激励,由此才能健全税制,并围绕房地产税制改革的目的和作用进行正确定位,以促进社会的和谐发展。具体措施是:明确房地产税制改革的目的;调整和完善土地增值税,节约土地资源;实行交易环节税收区别对待的原则,对奢侈性房产开征消费税;减轻住宅租赁环节的税收负担。
The reform of the real estate tax system in our country not only needs to consider investment incentives, but also need to take into account the consumption incentives of the vast majority of residents in the community. Only in this way can the tax system be perfected and the correct positioning can be based on the purpose and role of the real estate tax system reform so as to promote the harmonious development of the society. Specific measures are: a clear tax reform real estate purposes; adjust and improve the land value-added tax, saving land resources; the implementation of the principle of differential treatment of tax transactions, luxury goods consumption tax levy; to reduce the tax burden on the part of the residential leasing.