摘要
我国房地产流通环节税费多,负担重,却不能有效地调节房地产的生产和消费;住宅保有环节的税收形同虚设,助长了房地产投机。为有效抑制房地产投机,需要开征按差别比例税率征收的住宅保有税。为保证保有税的实施效果,需建立户籍与房籍合二为一的住宅信息数据库,建立住宅房地产市场价格比较审核体系。
China＇s present real estate taxation policy focuses on circulation links. However, it can not regulate the production and consumption of real estate effectively. Besides, taxation on residential maintain links is like an empty shell so that it encourages real estate speculation. In order to restrain speculation, residential holding tax should be levied at different rates. To ensure the effect of the implementation of residential holding tax, a residential information database which combines household register and residence register should be established and the comparative audit system of the fair market value of the residential property should also be established.
出处
《建筑经济》
北大核心
2007年第8期31-33,共3页
Construction Economy
基金
江苏省建设厅项目:房地产投机治理研究(JS2006ZD16)
关键词
保有税
税收平台
房地产投机
holding tax
taxing platform
real estate speculation
