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房产税作为国际通行的一个税种,越来越受到人们的重视。一方面,房产税收入呈现增长加速的势态,另一方面,也存在征管成果不够明显、征管基础薄弱、信息失真、难以管控、改革试点理解不一等诸多问题,引发社会高度关注。如何正视分析房产税征管现状,探索房产税改革新思路,进而提高房产税征管质量和效率,已成为当前税收理论界和税收征管实践共同关注的焦点。本文从当前房产税的现状入手,深入挖掘和剖析税收征管中存在的问题,借鉴国外先进经验,并提出对策与建议。
Property tax, as a kind of tax prevailing in the world, has drawn more and more attention. On the one hand, real estate tax revenue showed a trend of accelerating growth. On the other hand, there were also many problems such as the lack of obvious achievements in tax collection and management, weak foundation of tax collection, distortion of information, difficulty in controlling and control, and different pilot reforms. How to face the analysis of real estate tax collection and management of the status quo, to explore new ideas for real estate tax reform, and then improve the quality of real estate tax collection and efficiency has become the current tax theory and tax collection and management practices focus of common concern. This article starts with the current status of real estate tax, deeply excavates and analyzes the existing problems in tax collection and administration, draws on advanced foreign experience, and puts forward countermeasures and suggestions.