摘要
中共十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》提出"加快房地产税立法并适时推进改革",对于加快我国房产税改革及适用提供了重要指导。文章借鉴房产税发展及运用的国际经验,对国内城市试点情况的效果进行评估,提出明确房产税功能定位、加快房地产税立法、不断深化完善征税方案、逐步扩大房产税改革试点范围和完善相关保障措施等建议。
In the Decision of the Central Committee of the Communist Party of China on Some Major Issues Concerning Comprehensively Deepening the Reform Adopted at the Third Plenary Session of the 18th Central Committee of the Communist Party of China, it points out to accelerate the real estate tax legislation and reform. This article draws on the international experience of real estate tax, and to assess the effectiveness of domestic urban pilot, and then put forward the further development of China＇s real estate tax reform related recommendations： clear the function of real estate, accelerate the real estate legislation, perfect tax system and promote real estate tax reform.
出处
《改革与战略》
北大核心
2016年第5期146-149,共4页
Reformation & Strategy
基金
2015年度河南省科技厅软科学研究项目(项目编号:152400410495)
关键词
房产税
国际经验
试点
property tax
international experience
pilot case
