摘要
对个人住房征收房地产税是房地产税制改革的一项必要内容。但是,由于现有的房地产评估力量严重制约此税种的开征;旧房和新房的税费负担差异需要区别对待;计算机辅助批量评税系统和地理信息系统的建立尚需时日。因此,目前看来,开征的条件还不够成熟。
The real estate levied for the personal housing is a necessary content of the reform of the real estate system. But, the categories of taxes are confined strongly by the evaluation of the present real estate; the tax burdens of the old and new houses should be dealt with differently and it should take some time to build up the system of evaluating taxes by computers and geographical information system. So it is not the time to levy taxes.
出处
《税务与经济》
CSSCI
北大核心
2006年第2期55-58,共4页
Taxation and Economy
基金
江苏省哲学社会科学基金课题<新形势下的税收征管体制研究>(项目批准号:05SJD790007)
国家税务总局<2005年房地产税制改革研究课题---个人住房征收房地产税研究>(国税函[2005]761号)的阶段性成果
关键词
房地产税
个人住房
征税范围
税制设计
real estate
personal housing
the scale of leving taxes
the design of tax system
