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近年来,我国房地产领域经济过热和社会分配不公平的现象日益突出。上海、重庆适时开展了个人住房房产税改革试点工作,为房产税改革的进一步深入积累了宝贵经验。开征个人住房房产税具有深刻的理论和现实意义,但其在试点过程中暴露出来的问题和在全国范围开征所面临的问题亟待我们解决。构建和完善顺应中国国情的房产税制体系不仅需要制度、法律、信息支持,更离不开地方政府、房地产主管部门、房地产开发商、房产中介、评估公司、金融部门、纳税人等的合力推动。
In recent years, the phenomena of overheating in economy and unfair social distribution in our real estate field have become increasingly prominent. Shanghai and Chongqing carried out timely pilot projects on the reform of real estate tax for individual housing, accumulating valuable experience for the further deepening of the property tax reform. The introduction of individual housing property tax has profound theoretical and practical significance, but its problems exposed during the pilot process and the problems facing the nationwide expropriation urgently need to be resolved. Building and perfecting the real estate tax system conforming to China’s national conditions requires not only systems, laws and information support but also the joint efforts of local governments, real estate authorities, real estate developers, real estate agencies, appraisal companies, financial departments and taxpayers.