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一、中国房产税改革的必要性(一)中国房产税改革是调节收入分配、缩小贫富差距的必然要求中国现行的《房产税暂行条例》颁行于1986年,当时中国土地和住房制度改革还刚刚起步,而且个人拥有住房的比重还不是很高。20世纪90年代后中国房地产业迅猛发展,商品化程度不断提高,房产购买主体结构发生了重大变化,个人购房比重逐步上升,2001年已达到90%。如果沿用现有的房产税制,继续对个人住房予以免税,实际上是国家放弃了调节收入分配的一种重要手段。况且,随着房价的不断攀升,房产已成为社会上中、高收入阶层个人财富的重要载体和衡量贫富差距的重
I. The Necessity of China’s Property Tax Reform (I) China’s Property Tax Reform Is a Necessary Requirement for Regulating Income Distribution and Narrowing the Gap between the Poor and the Poor China’s current Provisional Regulations on Real Estate Tax was enacted in 1986 when China’s land and housing system reform Has just started, and the proportion of individual ownership of housing is not very high. Since the 1990s, China’s real estate industry has developed rapidly and its commercialization has continued to increase. Major changes have taken place in the real estate purchase structure. The proportion of individual purchase has gradually risen, reaching 90% in 2001. If we continue to use the existing property tax system to continue to exempt individual housing, in fact, the state has given up an important means of adjusting income distribution. Moreover, as housing prices continue to rise, real estate has become an important vehicle for the wealth of individuals in the middle and upper income classes in the community and a measure of the gap between the rich and the poor