摘要
我国房地产市场特别是二手房交易十分活跃,对国家税收收入做出了应有的贡献。在阐述我国二手房交易状况及税收政策的基础上,针对其存在的税种设置烦琐、存在重复征税弊端、税率有失公平和税负容易转嫁等问题,提出研究开征资本利得税的可行性,制定公平合理的税收优惠政策,规范二手房价格评估登记制度,建立健全申诉与争议处理机制等对策建议。
China’s real estate market,especially second-hand housing transactions,is very active and has made due contributions to national tax revenue.On the basis of expounding the status of China’s second-hand housing transactions and taxation policies,the paper puts forward the feasibility of studying the capital gains tax for the problems of cumbersome tax collection,repeated taxation malpractice,unfair tax rate and easy transfer of tax burden.Formulate fair and reasonable tax preferential policies,standardize the evaluation and registration system for second-hand housing prices,and establish and improve complaints and dispute resolution mechanisms.
作者
王曙光
高攀
WANG Shu-guang;GAO Pan(Harbin University of Commerce,Harbin 150028,China)
出处
《经济研究导刊》
2019年第16期60-61,共2页
Economic Research Guide
关键词
二手房交易
资本利得税
可行性
对策建议
second-hand housing transactions
capital gains tax
feasibility
countermeasures and suggestions
