新形势下我国推进房地产税改革的难点及对策研究

发布时间：2018-03-16 01:25

本文选题：房地产税　切入点：房地产税改革　出处：《宁夏社会科学》2017年02期 　论文类型：期刊论文

【摘要】：随着"营改增"的全面推广,曾经作为地方主体税种之一的营业税已正式退出历史舞台。面对新形势,研究房地产税改革对中央与地方都有重大理论和现实意义。推进房地产税改革面临诸多难点亟待解决:立法难度大、功能定位不明晰、税制要素设计复杂以及对征管水平要求高等。提出对策建议:形成共识加快推进房地产税立法,明确房地产税功能定位、房地产税税制要素设计方案,全面提升房地产税征管水平等。
[Abstract]:With the comprehensive promotion of "camp reform and increase", the business tax, once one of the local main taxes, has formally withdrawn from the historical stage. Faced with the new situation, It is of great theoretical and practical significance for the central and local governments to study the reform of real estate tax. The design of tax system elements is complicated and the level of collection and management is high. The countermeasures and suggestions are put forward: forming a consensus to speed up the promotion of real estate tax legislation, defining the functional orientation of real estate tax, and designing the elements of real estate tax system. Improve the level of real estate tax collection and management.
【作者单位】：中央财经大学财政税务学院;
【基金】：中央财经大学博士研究生科研创新基金项目(项目编号:201406)的阶段性成果
【分类号】：F812.42;F299.23

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