摘要
近年来我国房价大幅度上涨,居高不下的房价不仅给百姓生活带来的巨大压力,也给国民经济健康发展造成了极大的困扰,因此政府部门应对房价进行有效干预。房产税具有取得财政收入、调节房产收益、影响经济运行的功能,但现行房产税制却违背了税收量能负担原则、削弱了税收调节分配功能,应借鉴房产税改革试点城市的经验,加快房产税制改革的步伐,以促进房产市场价格回归理性,更好地保障房地产市场持续、健康有序发展。
Recently, the prices of house sharply rise in china, which not only imposes a heave strait： on Chinese life but also has an effect on the healthy development of national economy. Therefore, the increased price of house should be intervened effectively by the government. There are many functions of house property tax including obtaining the financial revenue, adjusting property income and affecting economic operation. However, the current house property tax system has broken ability to pay principal. of taxation and weakened its regulating distribution function. Therefore, we shouht learn the experience of the housing property tax reform in pilot city and accelerate the housing property tax reform in order to make the housing prices return to the rational situation. These will ensure the healthy and orderly development of the real estate market.
出处
《北方经贸》
2012年第4期63-65,共3页
Northern Economy and Trade
关键词
房价上涨
房产税制
征税范围
管理权限
housing prices
house property tax system
the scope of taxation
Administration authority
