摘要
在房产投机日益严重的当下,对房产税进行改革具有一定的现实意义。沪渝试点的实践经验表明,过于温和的制度设计无法取得预期效果,也不利于改革的推进,在反思试点成效与不足的基础上,未来改革还应优化制度设计,建立科学的税收体系,把握房产税征收范围与适用税率,构建客观独立的评估体系和合理的税收优惠制度,保证房产税改革在法治的框架下稳步进行。
With the increase of speculation in real estate market,to reform real estate tax would bring benefits for the whole society.From pilot project in Shanghai and Chongqing,it can be seen that a soft policy design cannot meet our expectations,and would not help deepen the reform.Based on retrospection on the pilot projects’performance and disadvantages,future reform should optimize its policy,build scientific tax system,control real estate tax expropriation scope and applicable tax rate,construct reasonable and independent evaluation system and tax incentive policy to ensure a stable execution of real estate tax reform under the legal frame.
作者
钟倩楠
ZHONG Qian-nan(Fuzhou University,Fuzhou,Fujian 350108,China)
出处
《山西财政税务专科学校学报》
2020年第2期10-16,共7页
Journal of Shanxi Finance & Taxation College
关键词
房产税
试点改革
成效反思
制度设计
real estate tax
pilot reform
retrospect
policy design
