摘要
上海、重庆两市的房产税改革试点工作是我国在全国房产税改革方面走的第一步,对于我国当前的税制改革具有重要启示意义。比较美国和中国房产税实施的背景制度可以发现,二者在分税制、土地制度和官员晋升制度三个方面有很大差异。通过比较三个代表性制度的差异,从而得出,我国想单单从扩大房产税征收工作范围来实现打压房价、增加地方收入等目的,将收效甚微。
The pilot reform projects of real estate taxes in Shanghai and Chongqing are the first step of China＇ s national real es tate tax reforms and are of great and instructive significance to its current tax reforms. The comparison between background system the U. S and China use to levy their real estate taxes shows that they differ in tax-sharing system, land system, and of ficial promotion. The differences in some typical systems indicate that there is little use merely expanding the range of real es tate tax to cut house prices and increase local revenues.
出处
《南京工程学院学报（社会科学版）》
2014年第2期16-20,共5页
Journal of Nanjing Institute of Technology：Social Science Edition
关键词
房产税
背景制度
比较分析
real estate tax
background system
comparative analysis
