摘要
本文基于房地产税的改革定位,对房地产税开征是否有悖法理、是否重复征税、是否会引发房价巨大波动等进行了阐述,并对开征房地产税的基本原则、路线图与时间表等作了分析,认为"十三五"时期房地产税改革应当有重大突破,房地产税立法应当能够出台。
Based on the orientation of the real estate tax reform, this paper expounds whether there is any dilemma in levying the real estate tax, whether levying the real estate tax will cause double taxation and whether levying the real estate tax will lead to huge house price fluctuations. The paper analyzes the basic principle, roadmap and timetable for introduction of the real estate tax. The paper argues that there should be major breakthroughs in the real estate tax reform and the real estate tax legislation should be introduced during the ＂13 th Five-Year Plan＂ period.
出处
《税务研究》
CSSCI
北大核心
2018年第5期58-62,共5页
关键词
房地产税
改革定位
基本原则
路线图
时间表
Real estate tax reform
Orientation
Basic principle
Road map
Timetable
