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一、现行不动产保有税制存在的问题我国现行的不动产保有税制包括对土地和房产的课税,具体分为城镇土地使用税、耕地占用税、房产税和城市房地产税。税种设置于20世纪80年代中期甚至更早,税制内容陈旧,明显滞后于经济发展,存在以下问题:(一)立法层级比较低,地方管理权限小1.立法层级低。目前不动产保有税作为财产税制的重要组成部分,是地方税的主体税种。但目前立法层次较低,其立法工作一直停留在“暂行条例”这一较低层面,增加了征管难度,不符合统一、公平、公正的
First, the existing real estate tax system problems Existing China’s current real estate tax system includes land and real estate taxation, specifically divided into urban land use tax, farmland occupation tax, real estate tax and urban real estate tax. Tax categories set in the mid-1980s or even earlier, the tax system obsolete, obviously lags behind the economic development, the existence of the following problems: (a) the legislative level is relatively low, local management authority is small 1. Legislative level is low. At present, real estate property tax as the property tax system is an important part of the local tax is the main taxes. However, at present, the legislative level is relatively low, and its legislative work has always remained at a relatively low level of the “Provisional Regulations”, which has increased the difficulty of collection and administration and is inconsistent with the principle of uniform, fair and just