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我国当前的房地产税制存在着税费繁杂、重复征税,以及房地产保有和交易环节税费偏轻等问题,这些问题的存在,在一定程度上导致了我国房地产市场的畸形发展。为了房地产市场的良性发展和抑制房价的过快增长,为了更好地发挥政府在房地产市场中的宏观调控职能,开征房地产税就势在必行。我国房地产税的开征虽已成定局,但房地产税法的出台还需一个过程,为了使未来的房地产税法更加科学合理,我们还有必要在理论上对其加深研究。
The current real estate tax system in our country is experiencing complicated and complicated taxation, repeated taxation, and light taxes on real estate ownership and transaction. These problems, to a certain extent, have led to the abnormal development of China’s real estate market. In order to realize the healthy development of the real estate market and restrain the excessive growth of housing prices, in order to give full play to the government’s macro-control function in the real estate market, the introduction of real estate taxes is imperative. Although it is a foregone conclusion that the real estate tax in our country is a foregone conclusion, the introduction of the real estate tax law still needs a process. In order to make the real estate tax law more scientific and reasonable in the future, it is necessary for us to deepen the study in theory.